Jeddah Fit
I have eight points to make and adjust accordingly:
1) follow this Table of Contents as you can & You can see the attachment - sample plan - :
I. Table of Contents
I. Table of Contents
II. Executive Summary
III. General Company Description
IV. Products and Services
V. Marketing Plan
VI. Operational Plan
VII. Management and Organization
VIII. Personal Financial Statement
IX. Startup Expenses and Capitalization
X. Financial Plan
XI. Appendices
XII. Refining the Plan
2) Change the number of loan like this :
The total cost of starting up the business is SAR 1,640,552 where the owner,
Mr. Ahmed will provide SAR 1,235,161 . The remaining amount, which is will be funded SAR 405,391 by loan form bank.
3) Change name of owner from Mr. Ahmed TO Ms. Dania Ahmed.
4) Description and talk Repeater, please require explanation and more non-recurring details.
5) Mentioned numbers such as pricing for subscriptions on average and so on.
6) The situation is two to three years continuous and when the profit is.
7) Use Use the excel files in the attached financial numbers and add them in the plan.
The table is ready in the four attached Excel files. Just add the base numbers and calculate the rest of the table directly. Use realistic numbers not exaggerated.
8) What is the point ? (External groups are expected to raise about 25% of the total revenue of the establishment) I think it is inappropriate or incomprehensible and slightly overpriced!
Page 1 of 29
Business Plan for a Startup Business
The business plan consists of a narrative and several financial worksheets. The narrative
template is the body of the business plan. It contains more than 150 questions divided into
several sections. Work through the sections in any order that you want, except for the Executive
Summary, which should be done last. Skip any questions that do not apply to your type of
business. When you are finished writing your first draft, you’ll have a collection of small essays
on the various topics of the business plan. Then you’ll want to edit them into a smooth-flowing
narrative.
The real value of creating a business plan is not in having the finished product in hand; rather,
the value lies in the process of researching and thinking about your business in a systematic
way. The act of planning helps you to think things through thoroughly, study and research if you
are not sure of the facts, and look at your ideas critically. It takes time now, but avoids costly,
perhaps disastrous, mistakes later.
This business plan is a generic model suitable for all types of businesses. However, you should
modify it to suit your particular circumstances. Before you begin, review the section titled Refining
the Plan, found at the end. It suggests emphasizing certain areas depending upon your type of
business (manufacturing, retail, service, etc.). It also has tips for fine-tuning your plan to make
an effective pre.
Introduction to EntrepreneurshipPage 21 of 27Business Plan for aTatianaMajor22
Introduction to Entrepreneurship
Page 21 of 27Business Plan for a Startup Business
Due Date * Plan & Presentation Week #15
The business plan consists of a narrative and several financial worksheets. The narrative template is the body of the business plan. It contains more than 150 questions divided into several sections. Work through the sections in any order that you want, except for the Executive Summary, which should be done last. Skip any questions that do not apply to your type of business. When you are finished writing your first draft, you’ll have a collection of small essays on the various topics of the business plan. Then you’ll want to edit them into a smooth-flowing narrative.
The real value of creating a business plan is not in having the finished product in hand; rather, the value lies in the process of researching and thinking about your business in a systematic way. The act of planning helps you to think things through thoroughly, study and research if you are not sure of the facts, and look at your ideas critically. It takes time now, but avoids costly, perhaps disastrous, mistakes later.
This business plan is a generic model suitable for all types of businesses. However, you should modify it to suit your particular circumstances. Before you begin, review the section titled Refining the Plan, found at the end. It suggests emphasizing certain areas depending upon your type of business (manufacturing, retail, service, etc.). It also has tips for fine-tuning your plan to make an effective presentation to investors or bankers. If this is why you’re creating your plan, pay particular attention to your writing style. You will be judged by the quality and appearance of your work as well as by your ideas.
It typically takes several weeks to complete a good plan. Most of that time is spent in research and re-thinking your ideas and assumptions. But then, that’s the value of the process. So make time to do the job properly. Those who do never regret the effort. And finally, be sure to keep detailed notes on your sources of information and on the assumptions underlying your financial data.
Business PlanOWNERS
Your Business Name
Street Address
Address 2
City, ST ZIP Code
Telephone
Fax
E-Mail
Table of Contents
I.Table of Contents3
II.Executive Summary4
III.General Company Description5
IV.Products and Services6
V.Marketing Plan7
VI.Operational Plan15
VII.Management and Organization19
VIII.Personal Financial Statement20
IX.Startup Expenses and Capitalization21
X.Financial Plan22
XI.Appendices25
XII.Refining the Plan26
Executive Summary
Write this section last.
We suggest that you make it two pages or fewer.
Include everything that you would cover in a five-minute interview.
Explain the fundamentals of the proposed business: What will your product be? Who will your customers be? Who are the owners? What do you think the future holds for your business and your industry?
Make it enthusiastic, professional, complete, and concise.
If app ...
Business Plan for a Startup Business The business plan.docxdewhirstichabod
Business Plan for a Startup Business
The business plan consists of a narrative and several financial worksheets. The narrative template is the body
of the business plan. It contains more than 150 questions divided into several sections. Work through the
sections in any order that you want, except for the Executive Summary, which should be done last. Skip any
questions that do not apply to your type of business. When you are finished writing your first draft, you’ll
have a collection of small essays on the various topics of the business plan. Then you’ll want to edit them into
a smooth-flowing narrative.
The real value of creating a business plan is not in having the finished product in hand; rather, the value lies
in the process of researching and thinking about your business in a systematic way. The act of planning helps
you to think things through thoroughly, study and research if you are not sure of the facts, and look at your
ideas critically. It takes time now, but avoids costly, perhaps disastrous, mistakes later.
This business plan is a generic model suitable for all types of businesses. However, you should modify it to
suit your particular circumstances. Before you begin, review the section titled Refining the Plan, found at the end.
It suggests emphasizing certain areas depending upon your type of business (manufacturing, retail, service,
etc.). It also has tips for fine-tuning your plan to make an effective presentation to investors or bankers. If
this is why you’re creating your plan, pay particular attention to your writing style. You will be judged by the
quality and appearance of your work as well as by your ideas.
It typically takes several weeks to complete a good plan. Most of that time is spent in research and re-thinking
your ideas and assumptions. But then, that’s the value of the process. So make time to do the job properly.
Those who do never regret the effort. And finally, be sure to keep detailed notes on your sources of
information and on the assumptions underlying your financial data.
Page 2 of 28
Business Plan
OWNERS
Your Business Name
Street Address
Address 2
City, ST ZIP Code
Telephone
Fax
E-Mail
Page 3 of 28
I. Table of Contents
I. Table of Contents ............................................................................................................................................. 3
II. Executive Summary ......................................................................................................................................... 4
III. General Company Description ..................................................................................................................... 5
IV. Products and Services...................................................................................................................................... 6
V. Marketing Plan ......................................................
Question 1 Which of the following is NOT one of the three main.docxaudeleypearl
Question 1
Which of the following is NOT one of the three main elements of radical design?
Changes to existing process
Training
Measuring the results using the predetermined metrics
A vision of which specific performance metrics will best reflect the success of overall business strategy
Question 2
Differentiation can best be described as:
Results when an organization has the lowest cost.
The organization has identified itself as unique in the marketplace.
The difference between price and cost.
Value of the product and the actual cost to provide or produce.
Question 3
Which of the following is NOT a common risk of offshoring?
Long transition periods that decrease the cost of savings
Additional technology, telecommunications, travel, process changes, and management overhead required in order to relocate and supervise operations outside one’s own country
Increase labor costs
Geopolitical unrest (war and crime)
Question 4
Identify the 3 Organization Structures:
Formal, Informal, Open
Deductive, Inductive, Conductive
Hierarchical, Flat, Matrix
Open, Hierarchical, Formal
Question 5
Radically changing a business is not easy task. Research done to determine why companies failed to reach their goals reveal some of the more common reasons include:
Lack of training
Introducing unnecessary complexity into the new process design
Lack of a coherent communications program
all of these
Question 6
Which of the following is NOT a support activity in the value chain of a firm?
Human Resources
Purchasing
Service
Technology
Question 7
As the Manager of a new work group you are to explain the dynamics of System Hierarchy. Explain the 3 levels of the hierarchy along with the function and value of the different components. Finally, how do these components build upon each other and with each other.
H
essay-ans-_17933
Question 8
Enterprise systems address knowledge capture and use across many functions of an organization. Identify three different types of enterprise systems that solve common business strategy needs. Briefly describe the logistical flow of information through that system. Use the kind of description that you would use with a client while have lunch or dinner with them.
Question 9
Explain designing a framework for getting work done? Your answer should be approximately 2 or 3 paragraphs (300 words). Please clearly state the necessary components and explain how they work in developing an effective framework. Please cite a minimum of 2 resources including material external to the course.
Question 10
Select a company of your choice and explain their approach to the three primary strategies for achieving a competitive advantage according to Michael Porter. Your answer should be a minimum of 200 words and cite all resources.
Page 28 of 28
Page 27 of 27Business Plan for a Startup Business
The business plan consists of a narrative and several financial works ...
100 Original WorkZero PlagiarismGraduate Level Writing Required.docxchristiandean12115
100% Original Work
Zero Plagiarism
Graduate Level Writing Required.
DUE: Saturday, March 6, 2021 by 5pm Eastern Standard
Select one of the following topics:
Immigration
Drug legislation
Three-strikes sentencing
Write a 1,250- to 1,400-word paper describing how EACH BRANCH of the government participates in your selected policy.
Format your presentation consistent with APA guidelines.
PLEASE NOTE: There needs to be at least three different peer reviewed literature references
Wikipedia, dictionaries, and encyclopedias are not peer reviewed literature references.
.
10.11771066480704270150THE FAMILY JOURNAL COUNSELING AND THE.docxchristiandean12115
10.1177/1066480704270150THE FAMILY JOURNAL: COUNSELING AND THERAPY FOR COUPLES AND FAMILIES / January 2005Lambert / GAY AND LESBIAN FAMILIES
❖ Literature Review—Research
Gay and Lesbian Families:
What We Know and Where to Go From Here
Serena Lambert
Idaho State University
The author reviewed the research on gay and lesbian parents and
their children. The current body of research has been clear and con-
sistent in establishing that children of gay and lesbian parents are as
psychologically healthy as their peers from heterosexual homes.
However, this comparison approach to research design appears to
have limited the scope of research on gay and lesbian families, leav-
ing much of the experience of these families yet to be investigated.
Keywords: gay men; lesbians; parenting; families
The relationships and family lives of gay and lesbian peo-ple have been the focus of much controversy in the past
decade. The legal and social implications of gay and lesbian
parents appear to have clearly affected the direction that
researchers in the fields of psychology and sociology have
taken in regard to these diverse families. As clinicians, educa-
tors, and researchers, counselors need to be aware of and
involved with issues related to lesbian and gay family life for
several reasons. First, our professional code of ethics charges
us with the ethical responsibility to demonstrate a commit-
ment to gaining knowledge, personal awareness, sensitivity,
and skills significant for working with diverse populations
(American Counseling Association, 1995; International
Association of Marriage and Family Counselors, n.d.). Coun-
selors are also in a unique position to advocate for diverse
clients and families in their communities as well as in their
practices but must possess the knowledge to do so effectively
(Eriksen, 1999). It is believed that work in this area not only
has the potential to affect the lives of our gay and lesbian cli-
ents and their children but also influences developmental and
family theory and informs public policies for the future
(Patterson, 1995, 2000; Savin-Williams & Esterberg, 2000).
This article will review the recent research regarding fami-
lies headed by gay men and lesbians. Studies reviewed in-
clude investigations of gay or lesbian versus homosexual par-
ents, sources of diversity among gay and lesbian parents, and
the personal and sociological development of the children of
gay and lesbian parents. Implications for counselors as well
as directions for future research will also be discussed.
GAY AND LESBIAN PARENTS
How Many Are Out There?
Unfortunately, accurate statistics regarding the numbers
of families headed by gay men and lesbians in our culture are
difficult to determine. Due to fear of discrimination in one or
more aspects of their lives, many gay men and lesbians have
carefully kept their sexual orientation concealed—even from
their own children in some cases (Huggins, 1989). Patterson
(2000) noted that it is es.
More Related Content
Similar to Jeddah Fit I have eight points to make and adjust accordingly.docx
Introduction to EntrepreneurshipPage 21 of 27Business Plan for aTatianaMajor22
Introduction to Entrepreneurship
Page 21 of 27Business Plan for a Startup Business
Due Date * Plan & Presentation Week #15
The business plan consists of a narrative and several financial worksheets. The narrative template is the body of the business plan. It contains more than 150 questions divided into several sections. Work through the sections in any order that you want, except for the Executive Summary, which should be done last. Skip any questions that do not apply to your type of business. When you are finished writing your first draft, you’ll have a collection of small essays on the various topics of the business plan. Then you’ll want to edit them into a smooth-flowing narrative.
The real value of creating a business plan is not in having the finished product in hand; rather, the value lies in the process of researching and thinking about your business in a systematic way. The act of planning helps you to think things through thoroughly, study and research if you are not sure of the facts, and look at your ideas critically. It takes time now, but avoids costly, perhaps disastrous, mistakes later.
This business plan is a generic model suitable for all types of businesses. However, you should modify it to suit your particular circumstances. Before you begin, review the section titled Refining the Plan, found at the end. It suggests emphasizing certain areas depending upon your type of business (manufacturing, retail, service, etc.). It also has tips for fine-tuning your plan to make an effective presentation to investors or bankers. If this is why you’re creating your plan, pay particular attention to your writing style. You will be judged by the quality and appearance of your work as well as by your ideas.
It typically takes several weeks to complete a good plan. Most of that time is spent in research and re-thinking your ideas and assumptions. But then, that’s the value of the process. So make time to do the job properly. Those who do never regret the effort. And finally, be sure to keep detailed notes on your sources of information and on the assumptions underlying your financial data.
Business PlanOWNERS
Your Business Name
Street Address
Address 2
City, ST ZIP Code
Telephone
Fax
E-Mail
Table of Contents
I.Table of Contents3
II.Executive Summary4
III.General Company Description5
IV.Products and Services6
V.Marketing Plan7
VI.Operational Plan15
VII.Management and Organization19
VIII.Personal Financial Statement20
IX.Startup Expenses and Capitalization21
X.Financial Plan22
XI.Appendices25
XII.Refining the Plan26
Executive Summary
Write this section last.
We suggest that you make it two pages or fewer.
Include everything that you would cover in a five-minute interview.
Explain the fundamentals of the proposed business: What will your product be? Who will your customers be? Who are the owners? What do you think the future holds for your business and your industry?
Make it enthusiastic, professional, complete, and concise.
If app ...
Business Plan for a Startup Business The business plan.docxdewhirstichabod
Business Plan for a Startup Business
The business plan consists of a narrative and several financial worksheets. The narrative template is the body
of the business plan. It contains more than 150 questions divided into several sections. Work through the
sections in any order that you want, except for the Executive Summary, which should be done last. Skip any
questions that do not apply to your type of business. When you are finished writing your first draft, you’ll
have a collection of small essays on the various topics of the business plan. Then you’ll want to edit them into
a smooth-flowing narrative.
The real value of creating a business plan is not in having the finished product in hand; rather, the value lies
in the process of researching and thinking about your business in a systematic way. The act of planning helps
you to think things through thoroughly, study and research if you are not sure of the facts, and look at your
ideas critically. It takes time now, but avoids costly, perhaps disastrous, mistakes later.
This business plan is a generic model suitable for all types of businesses. However, you should modify it to
suit your particular circumstances. Before you begin, review the section titled Refining the Plan, found at the end.
It suggests emphasizing certain areas depending upon your type of business (manufacturing, retail, service,
etc.). It also has tips for fine-tuning your plan to make an effective presentation to investors or bankers. If
this is why you’re creating your plan, pay particular attention to your writing style. You will be judged by the
quality and appearance of your work as well as by your ideas.
It typically takes several weeks to complete a good plan. Most of that time is spent in research and re-thinking
your ideas and assumptions. But then, that’s the value of the process. So make time to do the job properly.
Those who do never regret the effort. And finally, be sure to keep detailed notes on your sources of
information and on the assumptions underlying your financial data.
Page 2 of 28
Business Plan
OWNERS
Your Business Name
Street Address
Address 2
City, ST ZIP Code
Telephone
Fax
E-Mail
Page 3 of 28
I. Table of Contents
I. Table of Contents ............................................................................................................................................. 3
II. Executive Summary ......................................................................................................................................... 4
III. General Company Description ..................................................................................................................... 5
IV. Products and Services...................................................................................................................................... 6
V. Marketing Plan ......................................................
Question 1 Which of the following is NOT one of the three main.docxaudeleypearl
Question 1
Which of the following is NOT one of the three main elements of radical design?
Changes to existing process
Training
Measuring the results using the predetermined metrics
A vision of which specific performance metrics will best reflect the success of overall business strategy
Question 2
Differentiation can best be described as:
Results when an organization has the lowest cost.
The organization has identified itself as unique in the marketplace.
The difference between price and cost.
Value of the product and the actual cost to provide or produce.
Question 3
Which of the following is NOT a common risk of offshoring?
Long transition periods that decrease the cost of savings
Additional technology, telecommunications, travel, process changes, and management overhead required in order to relocate and supervise operations outside one’s own country
Increase labor costs
Geopolitical unrest (war and crime)
Question 4
Identify the 3 Organization Structures:
Formal, Informal, Open
Deductive, Inductive, Conductive
Hierarchical, Flat, Matrix
Open, Hierarchical, Formal
Question 5
Radically changing a business is not easy task. Research done to determine why companies failed to reach their goals reveal some of the more common reasons include:
Lack of training
Introducing unnecessary complexity into the new process design
Lack of a coherent communications program
all of these
Question 6
Which of the following is NOT a support activity in the value chain of a firm?
Human Resources
Purchasing
Service
Technology
Question 7
As the Manager of a new work group you are to explain the dynamics of System Hierarchy. Explain the 3 levels of the hierarchy along with the function and value of the different components. Finally, how do these components build upon each other and with each other.
H
essay-ans-_17933
Question 8
Enterprise systems address knowledge capture and use across many functions of an organization. Identify three different types of enterprise systems that solve common business strategy needs. Briefly describe the logistical flow of information through that system. Use the kind of description that you would use with a client while have lunch or dinner with them.
Question 9
Explain designing a framework for getting work done? Your answer should be approximately 2 or 3 paragraphs (300 words). Please clearly state the necessary components and explain how they work in developing an effective framework. Please cite a minimum of 2 resources including material external to the course.
Question 10
Select a company of your choice and explain their approach to the three primary strategies for achieving a competitive advantage according to Michael Porter. Your answer should be a minimum of 200 words and cite all resources.
Page 28 of 28
Page 27 of 27Business Plan for a Startup Business
The business plan consists of a narrative and several financial works ...
100 Original WorkZero PlagiarismGraduate Level Writing Required.docxchristiandean12115
100% Original Work
Zero Plagiarism
Graduate Level Writing Required.
DUE: Saturday, March 6, 2021 by 5pm Eastern Standard
Select one of the following topics:
Immigration
Drug legislation
Three-strikes sentencing
Write a 1,250- to 1,400-word paper describing how EACH BRANCH of the government participates in your selected policy.
Format your presentation consistent with APA guidelines.
PLEASE NOTE: There needs to be at least three different peer reviewed literature references
Wikipedia, dictionaries, and encyclopedias are not peer reviewed literature references.
.
10.11771066480704270150THE FAMILY JOURNAL COUNSELING AND THE.docxchristiandean12115
10.1177/1066480704270150THE FAMILY JOURNAL: COUNSELING AND THERAPY FOR COUPLES AND FAMILIES / January 2005Lambert / GAY AND LESBIAN FAMILIES
❖ Literature Review—Research
Gay and Lesbian Families:
What We Know and Where to Go From Here
Serena Lambert
Idaho State University
The author reviewed the research on gay and lesbian parents and
their children. The current body of research has been clear and con-
sistent in establishing that children of gay and lesbian parents are as
psychologically healthy as their peers from heterosexual homes.
However, this comparison approach to research design appears to
have limited the scope of research on gay and lesbian families, leav-
ing much of the experience of these families yet to be investigated.
Keywords: gay men; lesbians; parenting; families
The relationships and family lives of gay and lesbian peo-ple have been the focus of much controversy in the past
decade. The legal and social implications of gay and lesbian
parents appear to have clearly affected the direction that
researchers in the fields of psychology and sociology have
taken in regard to these diverse families. As clinicians, educa-
tors, and researchers, counselors need to be aware of and
involved with issues related to lesbian and gay family life for
several reasons. First, our professional code of ethics charges
us with the ethical responsibility to demonstrate a commit-
ment to gaining knowledge, personal awareness, sensitivity,
and skills significant for working with diverse populations
(American Counseling Association, 1995; International
Association of Marriage and Family Counselors, n.d.). Coun-
selors are also in a unique position to advocate for diverse
clients and families in their communities as well as in their
practices but must possess the knowledge to do so effectively
(Eriksen, 1999). It is believed that work in this area not only
has the potential to affect the lives of our gay and lesbian cli-
ents and their children but also influences developmental and
family theory and informs public policies for the future
(Patterson, 1995, 2000; Savin-Williams & Esterberg, 2000).
This article will review the recent research regarding fami-
lies headed by gay men and lesbians. Studies reviewed in-
clude investigations of gay or lesbian versus homosexual par-
ents, sources of diversity among gay and lesbian parents, and
the personal and sociological development of the children of
gay and lesbian parents. Implications for counselors as well
as directions for future research will also be discussed.
GAY AND LESBIAN PARENTS
How Many Are Out There?
Unfortunately, accurate statistics regarding the numbers
of families headed by gay men and lesbians in our culture are
difficult to determine. Due to fear of discrimination in one or
more aspects of their lives, many gay men and lesbians have
carefully kept their sexual orientation concealed—even from
their own children in some cases (Huggins, 1989). Patterson
(2000) noted that it is es.
10.11771066480703252339 ARTICLETHE FAMILY JOURNAL COUNSELING.docxchristiandean12115
10.1177/1066480703252339 ARTICLETHE FAMILY JOURNAL: COUNSELING AND THERAPY FOR COUPLES AND FAMILIES / July 2003Fall, Lyons / ETHICAL CONSIDERATIONS
❖ Ethics
Ethical Considerations of Family Secret
Disclosure and Post-Session Safety Management
Kevin A. Fall
Christy Lyons
Loyola University—New Orleans
The ethical issues involved in the disclosure of family secrets in ther-
apy have been addressed in the literature, but the focus has typically
been on secrets disclosed in individual sessions. The literature
largely ignores the ethical issues surrounding in-session disclosure
and the concomitant liability of the family therapist for the post-ses-
sion well-being of the system’s members. This article explores types
of family secrets, provides a case example of in-session disclosure,
and presents ethical considerations and practice recommendations.
Keywords: family secrets; ethics; confidentiality; abuse; safety
A
family without secrets is like a two-year-old without
tantrums: a rarity. Virtually every family has secrets
involving academic problems, relationship dynamics, or even
various illegalities. Secrets permeate the family system
before therapy begins, but with the introduction of the thera-
pist, the system begins to change. The therapist ideally creates
an environment that challenges the boundaries and rules of
the system; this is the nature of therapy. As a result of the
sense of safety within the session, it is conceivable that a fam-
ily member may disclose information that has been hidden for
a wide variety of reasons. Any unearthing of hidden material
will create a disequilibrium within the system. Family thera-
pists are trained to handle the consequences of such a disclo-
sure in session and ethically lay the groundwork for timely
disclosures. Dealing with this disclosure and its impact on the
system often becomes the primary focus of the therapy, as the
perturbation caused by the disclosure can serve as a catalyst to
reorganize the system.
However, not all information is disclosed at the “perfect
time.” In fact, the idiosyncratic internal sensing of safety by
any member of the family may trigger a disclosure prema-
turely. Secrets are such an omnipresent dynamic in the life of
family systems that it seems unlikely that any family therapist
could avoid untimely disclosures. Even in these unpredict-
able moments, a disclosure creates a disequilibrium that can
be productive in the therapy process as the secret and the pro-
cess of maintaining the secret are worked through in an
atmosphere of trust and safety. The ethical question here is
two-fold: What is the therapist’s responsibility in preparing
the family members for the potential risks of counseling that
may arise from such disclosures, and what is the responsibil-
ity of the family therapist to maintain the safety of the mem-
bers after a disclosure?
Although the International Association of Marriage and
Family Counselors’ (IAMFC).
10.11770022487105285962Journal of Teacher Education, Vol. 57,.docxchristiandean12115
10.1177/0022487105285962Journal of Teacher Education, Vol. 57, No. XX, XXX/XXX 2006Journal of Teacher Education, Vol. 57, No. XX, XXX/XXX 2006
CONSTRUCTING 21st-CENTURY TEACHER EDUCATION
Linda Darling-Hammond
Stanford University
Much of what teachers need to know to be successful is invisible to lay observers, leading to the view
that teaching requires little formal study and to frequent disdain for teacher education programs. The
weakness of traditional program models that are collections of largely unrelated courses reinforce this
low regard. This article argues that we have learned a great deal about how to create stronger, more ef-
fective teacher education programs. Three critical components of such programs include tight coher-
ence and integration among courses and between course work and clinical work in schools, extensive
and intensely supervised clinical work integrated with course work using pedagogies linking theory
and practice, and closer, proactive relationships with schools that serve diverse learners effectively
and develop and model good teaching. Also, schools of education should resist pressures to water
down preparation, which ultimately undermine the preparation of entering teachers, the reputation
of schools of education, and the strength of the profession.
Keywords: field-based experiences; foundations of education; student teaching; supervision; theo-
ries of teacher education
The previous articles have articulated a spectac-
ular array of things that teachers should know
and be able to do in their work. These include
understanding many things about how people
learn and how to teach effectively, including as-
pects of pedagogical content knowledge that in-
corporate language, culture, and community
contexts for learning. Teachers also need to un-
derstand the person, the spirit, of every child
and find a way to nurture that spirit. And they
need the skills to construct and manage class-
room activities efficiently, communicate well,
use technology, and reflect on their practice to
learn from and improve it continually.
The importance of powerful teaching is
increasingly important in contemporary soci-
ety. Standards for learning are now higher than
they have ever been before, as citizens and
workers need greater knowledge and skill to
survive and succeed. Education is increasingly
important to the success of both individuals and
nations, and growing evidence demonstrates
that—among all educational resources—teach-
ers’ abilities are especially crucial contributors
t o s t u d e n t s ’ le a r n i n g . F u r t h e r m o re , t h e
demands on teachers are increasing. Teachers
need not only to be able to keep order and pro-
vide useful information to students but also to
be increasingly effective in enabling a diverse
group of students to learn ever more complex
material. In previous decades, they were
expected to prepare only a small minority for
ambitious intellectual work, whereas they are
now expected to prep.
10.1 What are three broad mechanisms that malware can use to propa.docxchristiandean12115
10.1 What are three broad mechanisms that malware can use to propagate?
10.2 What are four broad categories of payloads that malware may carry?
10.3 What are typical phases of operation of a virus or worm?
10.4 What mechanisms can a virus use to conceal itself?
10.5 What is the difference between machine-executable and macro viruses?
10.6 What means can a worm use to access remote systems to propagate?
10.7 What is a “drive-by-download” and how does it differ from a worm?
10.8 What is a “logic bomb”?
10.9 Differentiate among the following: a backdoor, a bot, a keylogger, spyware, and a rootkit? Can they all be present in the same malware?
10.10 List some of the different levels in a system that a rootkit may use.
10.11 Describe some malware countermeasure elements.
10.12 List three places malware mitigation mechanisms may be located.
10.13 Briefly describe the four generations of antivirus software.
10.14 How does behavior-blocking software work?
10.15 What is a distributed denial-of-service system?
.
10.0 ptsPresentation of information was exceptional and included.docxchristiandean12115
10.0 pts
Presentation of information was exceptional and included all of the following elements: Identifies the role of concept analysis within theory development. Identifies the selected nursing concept. Identifies the nursing theory from which the selected concept was obtained. A nursing theory was used. Identifies the sections of the paper. Scholarly support from nursing literature was provided.
9.0 pts
Presentation of information was good, but was superficial in places and included all of the following elements: Identifies the role of concept analysis within theory development. Identifies the selected nursing concept. Identifies the nursing theory from which the selected concept was obtained. A nursing theory was used. Identifies the sections of the paper. Scholarly support from nursing literature was provided.
8.0 pts
Presentation of information was minimally demonstrated in the all of the following elements: Identifies the role of concept analysis within theory development. Identifies the selected nursing concept. Identifies the nursing theory from which the selected concept was obtained. A nursing theory was used. Identifies the sections of the paper. Limited scholarly support from nursing literature was provided.
4.0 pts
Presentation of information in one or two of the following elements fails to meet expectations: Identifies the role of concept analysis within theory development. Identifies the selected nursing concept. Identifies the nursing theory from which the selected concept was obtained. A nursing theory was used. Identifies the sections of the paper. Limited or no scholarly support from nursing literature was provided.
0.0 pts
Presentation of information is unsatisfactory in three or more of the following elements: Identifies the role of concept analysis within theory development. Identifies the selected nursing concept. Identifies the nursing theory from which the selected concept was obtained. A nursing theory was used. Identifies the sections of the paper. Limited or no scholarly support from nursing literature was provided.
10.0 pts
This criterion is linked to a Learning Outcome Definition/Explanation of Selected Concept
25.0 pts
Presentation of information was exceptional and included all of the following elements: Defines/explains the concept using scholarly literature (a dictionary maybe used for this section ONLY, and additional scholarly nursing references are required). Provides support from scholarly sources.
22.0 pts
Presentation of information was good, but was superficial in places and included all of the following elements: Defines/explains the concept using scholarly literature (a dictionary maybe used for this section ONLY, and additional scholarly nursing references are required). Provides support from scholarly sources.
20.0 pts
Presentation of information was minimally demonstrated in the all of the following elements: Defines/explains the concept using scholarly literature (a dictionary maybe used for thi.
10-K
1
f12312012-10k.htm
10-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-K
(Mark One)
R
Annual report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
For the fiscal year ended December 31, 2012
or
o
Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
For the transition period from __________ to __________
Commission file number 1-3950
Ford Motor Company
(Exact name of Registrant as specified in its charter)
Delaware
38-0549190
(State of incorporation)
(I.R.S. Employer Identification No.)
One American Road, Dearborn, Michigan
48126
(Address of principal executive offices)
(Zip Code)
313-322-3000
(Registrant’s telephone number, including area code)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Name of each exchange on which registered*
Common Stock, par value $.01 per share
New York Stock Exchange
__________
* In addition, shares of Common Stock of Ford are listed on certain stock exchanges in Europe.
Securities registered pursuant to Section 12(g) of the Act: None.
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes R No o
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes o No R
Indicate by check mark if the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes R No o
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes R No o
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. R
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act. Large accelerated filer R Accelerated filer o Non-accelerated filer o Smaller reporting company o
Indicate by check mark whether the registra.
10-K 1 f12312012-10k.htm 10-K UNITED STATESSECURITIES AN.docxchristiandean12115
10-K 1 f12312012-10k.htm 10-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-K
(Mark One)
R Annual report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
For the fiscal year ended December 31, 2012
or
o Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
For the transition period from __________ to __________
Commission file number 1-3950
Ford Motor Company
(Exact name of Registrant as specified in its charter)
Delaware 38-0549190
(State of incorporation) (I.R.S. Employer Identification No.)
One American Road, Dearborn, Michigan 48126
(Address of principal executive offices) (Zip Code)
313-322-3000
(Registrant’s telephone number, including area code)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class Name of each exchange on which registered*
Common Stock, par value $.01 per share New York Stock Exchange
__________
* In addition, shares of Common Stock of Ford are listed on certain stock exchanges in Europe.
Securities registered pursuant to Section 12(g) of the Act: None.
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes R No o
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes o No R
Indicate by check mark if the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90 days. Yes R No o
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any,
every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this
Page 1 of 216F 12.31.2012- 10K
3/7/2019https://www.sec.gov/Archives/edgar/data/37996/000003799613000014/f12312012-10k.htm
chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such
files). Yes R No o
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter)
is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. R
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a
smaller reporting company. See definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company" in
Rule 12b-2 of the Exchange Act. Large accelerated filer R Accelerated filer .
10 What does a golfer, tennis player or cricketer (or any othe.docxchristiandean12115
10 What does a golfer, tennis player or cricketer (or any other professional sportsperson) focus on to achieve high performance? They nearly always give the same answer: “Repeat my process (that is the process they have practised a million times) – replicate it under real pressure and trust in my ability” That’s why Matthew Lloyd throws the grass up under the roof at Etihad Stadium. It is why Ricky Ponting taps the bat, looks down,
looks up and mouths “watch the ball”. It’s
unnecessary for Matthew Lloyd to toss the
grass. There’s no wind under the roof – it’s
simply a routine that enables him to replicate
his process under pressure.
Ricky Pointing knows you have to watch the
ball. Ponting wants the auto pilot light in his
brain to fl ick on as he mutters “watch the ball”.
High performance in sport is achieved through focusing on your
processes, not the scores.
It is absolutely no different in local government. Our business
is governance and we need to be focusing very hard on our
governance processes. We need to learn these processes, modify
them when necessary, understand them deeply, repeat them
under pressure and trust in our capabilities to deliver. If we do
that, the scores will look after themselves.
I want to share with you my ten most important elements in
the governance process. Let me fi rst say that good governance is
the set of processes, protocols, rules, relationships and behaviours
which lead to consistently good decisions. In the end good
governance is good decisions. You could make lots of good
decisions without good governance. But you will eventually
run out of luck – eventually, bad governance process will lead
to bad decisions. Consistently good decisions come from good
governance processes and practices.
Good governance is not only a prerequisite for consistently
good decisions, it is almost the sole determinant of your
reputation. The way you govern, the ‘vibe’ in the community
and in the local paper about the way you govern is almost the
sole determinant of your reputation. Believe me, if reputation
matters to you, then drive improvements through good
governance.
So here are the ten core elements:
1. THE COUNCIL PLAN
An articulate council plan is a fundamental fi rst step to achieving
your goals. It is your set of promises to your community for a
four-year term.
Unfortunately, there are too many wrong plans:
• Claytons Plans – say too little and are too bland. Delete the
name of the council from these plans and you can’t tell whose
it is! There’s no ‘vibe’ at all.
• Agreeable Plans – where everyone gets their bit in the plan.
There’s no sense of priorities, everyone agrees with everything
in the plan and we save all the real fi ghts and confl icts to be
fought out one by one over the four-year term.
• Opposition-creating Plans – we don’t do this so often but we
sometimes ‘use the numbers’ to enable the dominant group of
councillors to achieve their goals and fail to a.
10 Research-Based Tips for Enhancing Literacy Instruct.docxchristiandean12115
10 Research-Based Tips
for Enhancing Literacy
Instruction for Students
With Intellectual
Disability
Christopher J. Lemons, Jill H. Allor, Stephanie Al Otaiba,
and Lauren M. LeJeune
Literacy
T
E
A
C
H
IN
G
E
xc
ep
ti
on
al
C
h
il
d
re
n
,
V
ol
.
49
,
N
o.
1
,
p
p
.
18
–3
0.
C
op
yr
ig
h
t
20
16
T
h
e
A
u
th
or
(s
).
D
O
I:
1
0.
11
77
/0
04
00
59
91
66
62
20
2
by guest on October 20, 2016tcx.sagepub.comDownloaded from
http://tcx.sagepub.com/
TEACHING EXCEPTIONAL CHILDREN | SEPTEMBER/OCTOBER 2016 19
In the past 2 decades, researchers
(often working closely with parents,
teachers, and other school staff
members) have conducted studies that
have substantially increased
understanding how to effectively teach
children and adolescents with
intellectual disability (ID) to read. This
research focus has been fueled by
increased societal expectations for
individuals with ID, advocacy efforts,
and legislative priorities (e.g.,
strengthened accountability standards).
Findings from this body of work
indicate that children and adolescents
with ID can obtain higher levels of
reading achievement than previously
anticipated (Allor, Mathes, Roberts,
Cheatham, & Al Otaiba, 2014). Recent
research also suggests that the historic
focus on functional reading (e.g., signs,
restaurant words) for this population of
learners is likely too limited of a focus
for many (Browder et al., 2009).
Research outcomes suggest that
integrating components of traditional
reading instruction (e.g., phonics,
phonemic awareness) into programs
for students with ID will lead to
increases in independent reading skills
for many (Allor, Al Otaiba, Ortiz, &
Folsom, 2014). These increased reading
abilities are likely to lead to greater
postsecondary outcomes, including
employment, independence, and
quality of life. Unfortunately, many
teachers remain unsure of how to best
design and deliver reading intervention
for students with ID.
We offer a set of 10 research-based
tips for special education teachers,
general education teachers, and other
members of IEP teams to consider when
planning literacy instruction for students
with ID in order to maximize student
outcomes. For each tip, we describe our
rationale for the recommendation and
provide implementation guidance. Our
Literacy Instruction and Support
Planning Tool can be used by team
members to organize information to
guide planning. Our aim is to provide
educators and IEP team members with a
framework for reflecting on current
reading practices in order to make
research-based adjustments that are
likely to improve student outcomes.
The Conceptual Model of Literacy
Browder and colleagues (2009) proposed
a conceptual model for early literacy
instruction for students with severe
developmental disabilities. We believe
their framework provides guidance for
designing and delivering literacy
instruction for all students wit.
10 Strategic Points for the Prospectus, Proposal, and Direct Pract.docxchristiandean12115
10 Strategic Points for the Prospectus, Proposal, and Direct Practice Improvement Project
Week Two Assignment Instructions DNP 820
Please read the instructions thoroughly
Tutor MUST have a good command of the English language
The Rubric must be followed, and all the requirements met
This is a thorough professor, and she has strict requirements
I have attached the PICOT and the first 10 points (DNP 815) assignment. This is a continuation of that assignment. Please read the attachments
The following needs to be addressed:
Please note the followings: The introduction and the literature review are complete and thorough. The problem statement is written clearly PICOT is clear and very good Sample:
· How will you determine the sample size?
· What are the inclusion/exclusion criteria of the subjects? Methodology: Why is the selected methodology is appropriate? Please justify!
· Data collection approach needs to be clear. How will you collect your data? What is needed here is to describe the process of collecting data form signing the informed consent until completing the measuring.
· Data analysis-What test will you use to answer your research question?
Clinical/PICOT Questions:
“In adult patients with CVC at a Clear Lake Regional Medical Center, does interventional staff education about hub hygiene provided to RN’s who access the CVC impact CLABSI rates compared to standard care over a one-month period?”
P: Patients with Central Venous Catheters
I: Staff re-education related to Hygiene of the hub
C: Other hospitals
O: Reduce probability of CLABSIs
T: Two months
“In Patients > 65 years of age with central line catheters at a Clear Lake Regional Medical Center, how does staff training of key personnel and reinforcement of central line catheter hub hygiene after its insertion, along with the apt cleansing of the insertion site, before every approach compared with other area hospitals, reduce the incidence of CLABSIs (Central Line Associated Blood-stream Infections) over a one-month period?”
P: Patients > 65 years of age with a Central line
I: Staff training and reinforcement of Central Catheter, Hub Hygiene
C: Other area hospitals
O: Reduce probability of CLABSIs
“In adult patients, with define CVC (CVC), does interventional staff education about hub hygiene provided to RN’s who access the CVC impact CLABSI rates compared to pre and post-intervention assessments
1. I used central Missouri as an example, replace with a description of your site.
2. While you might be interested in CLASBI rates as a primary variable, there are other patient outcomes that would also be important to consider
3. Ensure you can find validity and reliability measures on CLASBI rates if you cannot, we need to determine another question to help
4. How are your two comparison groups different, as they are currently stated the groups seem very much the same, could you state, standard care instead of pre and post intervention assessments?
5. One month is the longe.
10 Most Common Errors in Suicide Assessment/Intervention
Robert Neimeyer & Angela Pfeiffer
1. Avoidance of Strong Feelings – Diverting discussions away from powerful, intense
emotion and toward a more abstract or intellectualized exchange. These responses keep
interactions on a purely cognitive level and prevent exploration of the more profound
feelings of distress, which may hold the key to successful treatment. Do not retreat to
professionalism, advice-giving, or passivity when faced with intense depression, grief, or
fear.
• Do not analyze and ask why they feel that way.
• USE empathy! “With all the hurt you’ve been experiencing it must be impossible
to hold those tears in.”
• Tears and sobbing are often met with silence of tangential issues instead of
putting into words what the client is mutely expressing: “With all the pain you’re
feeling, it must be impossible to hold those tears in.”
• “I don’t think anyone really cares whether I live or die.” Helpers often shift to
discussing why/asking questions as opposed to reflecting emotional content.
2. Superficial Reassurance – trivial responses to clients’ expressions of acute distress and
hopelessness can do more harm than good. Rather than reassuring clients, these responses
risk alienating them and deepening their feelings of being isolated in their distress.
• Attempts to emphasize more positive or optimistic aspects of the situation: “But
you’re so young and have so much to live for!”
• Premature offering of a prepackaged meaning for the client’s difficulties: “Well
life works in mysterious ways. Maybe this is life’s way of challenging you.”
• Directly contradicting the client’s protest of anguish: “Things can’t be all that
bad.”
3. Professionalism – Insulating or protecting by distancing and detaching from the brutal,
exhausting realities of clients’ lives by seeking refuge in the comfortable boundaries of role
definition. The exaggerated air of objectivity/disinterest implies a hierarchical relationship,
which may disempower the client. Although intended to put a person at ease, this can come
across as disinterest or hierarchical. Empathy is a more facilitative response.
• “My thoughts are so awful I could never tell anyone” is often met with, “You can
tell me. I’m a professional” as opposed to the riskier, empathic reply.
4. Inadequate Assessment of Suicidal Intent – Implicit negation of suicide threat by
responding to indirect and direct expressions of risk with avoidance or reassurance rather
than a prompt assessment of the level of intent, planning, and lethality. Most common
among physicians and master’s level counselors – due to time pressures, personal theories
or discomfort with intense feelings.
• What they’ve been thinking, For how long, Specific plans/means, Previous
attempts
1
• “There’s nowhere left to turn” and “I’d be better off dead” should be met with
“You sound so miserable. Are y.
10 Customer Acquisition and Relationship ManagementDmitry .docxchristiandean12115
10 Customer Acquisition and Relationship Management
Dmitry Kalinovsky/iStock/Thinkstock
Patronage by loyal customers yields 65 percent of a typical business’ volume.
—American Management Association
Learning Objectives
After reading this chapter, you should be able to do the following:
• Identify how organizational growth is best achieved by an HCO, and state the effect of the product life cycle
on an organization’s revenues.
• Discuss several approaches that an HCO can use to attract new customers, or patients.
• Delineate the premises upon which customer relationship management is based.
• Explain the advantages of database marketing, and identify ways for an organization to use a marketing
database.
• Provide examples of how an HCO can effectively manage real and virtual customer interactions.
Section 10.1Organizational Growth
Introduction
This chapter focuses on how to attract and keep patients through understanding and meeting
their needs. The long-term success of an HCO depends on its ability to attract new patients
and turn them into loyal customers who not only return for needed services, but recommend
the HCO’s services to others. This is especially important because of the nature of the life cycle
for products and services, from their introduction to their decline. Attracting new customers
and keeping existing ones involves interacting internally and externally with patients, analyz-
ing data on current patients, and managing real and virtual interactions with patients. Manag-
ing relationships with patients helps to ensure that patients stay informed and feel connected
to the HCO through its internal and external customer relationship efforts.
10.1 Organizational Growth
Most organizations have growth as a basic goal. Growth means an increase in revenue and
a greater impact on the communities served. Growth also creates opportunities for staff to
advance and take on new responsibilities. While many activities can help an HCO grow, the
most important is the development of an effective marketing plan to provide a consistent
platform for the organization’s visibility and to brand the HCO as an attractive option for
medical services. The development of an effective marketing plan was stressed in Chapter 8
as a basic marketing need for an HCO: that is, to inform new and existing customers of the
organization’s services and to persuade them to continue using or to try using these services.
Product/Service Life Cycles
Like people, products and services have a life cycle. The term product life cycle refers to the
stages that a product or service goes through from the time it is introduced until it is taken
off the market or “dies.” The stages of the product life cycle, illustrated in Figure 10.1, usually
include the following descriptions:
• Introduction—The stage of researching, developing, and launching the product or
service.
• Growth—The stage when revenues are increasing at a fast rate.
• M.
10 ELEMENTS OF LITERATURE (FROM A TO Z) 1 PLOT (seri.docxchristiandean12115
10 ELEMENTS OF LITERATURE (FROM A TO Z)
1 PLOT (series of events which make-up a story)
A 5-POINT PLOT SEQUENCE:
Exposition: initial part of a story where readers are exposed to setting and characters.
Situation: event in the story which kicks the action forward and begs for an outcome.
Complication: difficulties faced by characters as they experience internal and external conflicts.
Climax: watershed moment when it becomes apparent that major conflicts will be resolved.
Resolution: (Denouement): tying up of the loose ends of the story.
B SUB-PLOTS: PLOTS BENEATH AND AROUND THE MAJOR PLOT.
Foreshadowing: hints and clues of plot.
Flashback: portion of a plot when a character relives a past experience.
Frame story: plot which begins in the present, quickly goes to the past for story, then returns.
Episodic plot: a large plot sequence that is made up of a series of minor plot sequences.
Plausibility: likelihood that certain events within a plot can occur.
Soap Opera: multiple stories told along the sequence and spaced to sustain continual interest.
2 POINT OF VIEW (eyes through which a story is told)
C First Person major (participant major): narrator is the major character in the story.
First Person minor (participant minor): narrator is a minor character in the story.
Third Person omniscient (non-participant omniscient): narrator is outside the story and capable of
seeing into the heart, mind and motivations of all characters.
Third Person limited (non-participant limited): narrator is outside the story and capable of seeing, at
most, into the heart, mind, and motivations of one character. Narrator is
objective if not omniscient.
3 SETTING (time and place of a story, both physical and psychological)
D Physical (external) Setting: the time and place of a story, general and specific.
Psychological (internal) Setting: mood, tone, and temper of story.
E Major Tempers: Romanticism: man is free to choose against moral, spiritual backdrops. If you make
good decisions, you will be rewarded. There is a God that is in control
Existentialism: man is free to choose absent backdrops other than his own. If he feels it is right, then it is
right.
Naturalism: man is largely trapped, a cog in the impersonal machinery. He has no real way of
changing his circumstances.
Realism: eclectic view, but leaning toward the naturalistic position. Sometimes good things happen to
bad people, and sometimes bad things happen to good people. That is just the way it is.
F Other Tempers: Classicism: Man is free, but appears to be trapped due to conflicting codes.
Transcendentalism: Offshoot of romanticism, nature is a window to divine.
Nihilism: Fallout of either extreme existentialism or naturalism. Life is horrible and painful. It
lacks meaning.
4 CONFLICT (nature of the problems faced)
G Four Universal Conflicts: Person versus self
Pe.
10 ers. Although one can learn definitions favor- able to .docxchristiandean12115
10
ers. Although one can learn definitions favor-
able to crime from law-abiding individuals,
one is most likely to learn such definitions
fiom delinquent friends or criminal family
A Theory of sociation members. with These delinquent studies typically others find is the that best as-
Differential predictor of crime, and that these delinquent others partly influence crime by leading the
individual to adopt beliefs conducive to
Association crime (see Agnew, 2000; Akers, 1998; Akers and Sellers, 2004; Waw, 2001 for summaries
of such studies).
Sutherland 's theory has also inspired
Edwin H. Sutherland dnd much additional theorizing in criminology.
Theorists have attempted to better describe
Donald R. Cressey the nature ofthose definitions favorable to vi-
olation of the law (see the next selection in
Chapter 11 by Sykes and Matza). They have
Before Sutherland developed his theory, attempted to better describe the processes by
crime was usually explained in t e r n ofmul- which we learn criminal behavior from oth-
tiple factors-like social class, broken homes, ers (see the description o f social learning the-
age, race, urban or rural location, and mental ory by Akers in Chapter 12). And they have
disorder. Sutherland developed his theory of drawn on Sutherland in an effort to explain
differential association in an effort to explain group differences in crime rates (see the Wolf-
why these various factors were related to gang and Ferracuti and Anderson selections
crime. In doing so, he hoped to organize and in this part). Sutherland's theory o f differen-
integrate the research on crime u p to that tial association, then, is one of the enduring
point, as well as to guide future research. classics in criminology (for excellent discus-
Sutherlandk theory is stated in the f o m o f sions ofthe current state o f differential asso-
nine propositions. He argues that criminal ciation theory, see Matsueda, 1988, and Waw,
behavior is learned by interacting with oth- 2001).
ers, especially intimate others. Criminals
learn both the techniques of committing
crime and the definitions favorable to crime References
from these others. The s k t h proposition> Agnew Robe*. '2000. "Sources of Mminality:
which f o r n the heart of the theory, states Strain and Subcultural Theories." In Joseph F.
that 'h person becomes delinquent because of Sheley (ed.), Criminology: A Contemporary ,
an excess of definitions favorable to law vio- Handbook, 3rd edition, pp. 349-371. Belmont,
lation over definitions unfavorable to viola- CA: Wadsworth.
tion oflaw."According to Sutherland, factors Akers, Ronald L. 1998. Social Learning and So-
such as social class, race, and broken homes cia1 Structure: A General Theory of Crime and
influence crime because they affect the likeli- Deviance. Boston: Northeastern University
hood that individuals willdssociate with oth- Press.
ers who present definitions favorable to Akers, Ronal.
10 academic sources about the topic (Why is America so violent).docxchristiandean12115
10 academic sources about the topic (Why is America so violent?)
*Address all 10 academic sources in the literature review
*What have they added to the literature?
*End literature review with "What has not been addressed is.... "and with "What I'm Addressing....." (I am addressing that overpopulation is the main reason America is so violent).
*Literature review should be a minimum of 2-2 1/2 pages
Attached are my 10 academic sources.
.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
Jeddah Fit I have eight points to make and adjust accordingly.docx
1. Jeddah Fit
I have eight points to make and adjust accordingly:
1) follow this Table of Contents as you can & You can see the
attachment - sample plan - :
I. Table of Contents
I. Table of Contents
II. Executive Summary
III. General Company Description
IV. Products and Services
V. Marketing Plan
VI. Operational Plan
VII. Management and Organization
VIII. Personal Financial Statement
IX. Startup Expenses and Capitalization
X. Financial Plan
XI. Appendices
XII. Refining the Plan
2) Change the number of loan like this :
The total cost of starting up the business is SAR 1,640,552
where the owner,
Mr. Ahmed will provide SAR 1,235,161 . The remaining
amount, which is will be funded SAR 405,391 by loan form
bank.
3) Change name of owner from Mr. Ahmed TO Ms. Dania
Ahmed.
2. 4) Description and talk Repeater, please require explanation and
more non-recurring details.
5) Mentioned numbers such as pricing for subscriptions on
average and so on.
6) The situation is two to three years continuous and when the
profit is.
7) Use Use the excel files in the attached financial numbers and
add them in the plan.
The table is ready in the four attached Excel files. Just add the
base numbers and calculate the rest of the table directly. Use
realistic numbers not exaggerated.
8) What is the point ? (External groups are expected to raise
about 25% of the total revenue of the establishment) I think it is
inappropriate or incomprehensible and slightly overpriced!
Page 1 of 29
3. Business Plan for a Startup Business
The business plan consists of a narrative and several financial
worksheets. The narrative
template is the body of the business plan. It contains more than
150 questions divided into
several sections. Work through the sections in any order that
you want, except for the Executive
Summary, which should be done last. Skip any questions that do
not apply to your type of
business. When you are finished writing your first draft, you’ll
have a collection of small essays
on the various topics of the business plan. Then you’ll want to
edit them into a smooth-flowing
narrative.
The real value of creating a business plan is not in having the
finished product in hand; rather,
the value lies in the process of researching and thinking about
your business in a systematic
way. The act of planning helps you to think things through
thoroughly, study and research if you
are not sure of the facts, and look at your ideas critically. It
takes time now, but avoids costly,
perhaps disastrous, mistakes later.
4. This business plan is a generic model suitable for all types of
businesses. However, you should
modify it to suit your particular circumstances. Before you
begin, review the section titled Refining
the Plan, found at the end. It suggests emphasizing certain areas
depending upon your type of
business (manufacturing, retail, service, etc.). It also has tips
for fine-tuning your plan to make
an effective presentation to investors or bankers. If this is why
you’re creating your plan, pay
particular attention to your writing style. You will be judged by
the quality and appearance of
your work as well as by your ideas.
It typically takes several weeks to complete a good plan. Most
of that time is spent in research
and re-thinking your ideas and assumptions. But then, that’s
the value of the process. So make
time to do the job properly. Those who do never regret the
effort. And finally, be sure to keep
detailed notes on your sources of information and on the
assumptions underlying your financial
data.
5. Page 2 of 29
Business Plan
OWNERS
Your Business Name
Street Address
Address 2
City, ST ZIP Code
Telephone
Fax
E-Mail
Page 3 of 29
I. Table of Contents
I. Table of Contents
...............................................................................................
... 3
II. Executive Summary
..............................................................................................
4
III. General Company Description
............................................................................... 5
6. IV. Products and Services
........................................................................................... 6
V. Marketing Plan
...............................................................................................
....... 7
VI. Operational Plan
...............................................................................................
... 15
VII. Management and Organization
........................................................................... 20
VIII. Personal Financial Statement
.............................................................................. 21
IX. Startup Expenses and Capitalization
................................................................... 22
X. Financial Plan
...............................................................................................
....... 23
XI. Appendices
............................................................................................ ...
.......... 26
XII. Refining the Plan
...............................................................................................
.. 27
Page 4 of 29
7. II. Executive Summary
Write this section last.
We suggest that you make it two pages or fewer.
Include everything that you would cover in a five-minute
interview.
Explain the fundamentals of the proposed business: What will
your product be? Who will your
customers be? Who are the owners? What do you think the
future holds for your business and
your industry?
Make it enthusiastic, professional, complete, and concise.
If applying for a loan, state clearly how much you want,
precisely how you are going to use it,
and how the money will make your business more profitable,
thereby ensuring repayment.
Page 5 of 29
III. General Company Description
What business will you be in? What will you do?
Mission Statement: Many companies have a brief mission
statement, usually in 30 words or
8. fewer, explaining their reason for being and their guiding
principles. If you want to draft a
mission statement, this is a good place to put it in the plan,
followed by:
Company Goals and Objectives: Goals are destinations—where
you want your business to be.
Objectives are progress markers along the way to goal
achievement. For example, a goal might
be to have a healthy, successful company that is a leader in
customer service and that has a
loyal customer following. Objectives might be annual sales
targets and some specific measures
of customer satisfaction.
Business Philosophy: What is important to you in business?
To whom will you market your products? (State it briefly here—
you will do a more thorough
explanation in the Marketing Plan section).
Describe your industry. Is it a growth industry? What changes
do you foresee in the industry,
short term and long term? How will your company be poised to
take advantage of them?
Describe your most important company strengths and core
competencies. What factors will
9. make the company succeed? What do you think your major
competitive strengths will be? What
background experience, skills, and strengths do you personally
bring to this new venture?
Legal form of ownership: Sole proprietor, Partnership,
Corporation, Limited liability corporation
(LLC)? Why have you selected this form?
Page 6 of 29
IV. Products and Services
Describe in depth your products or services (technical
specifications, drawings, photos, sales
brochures, and other bulky items belong in Appendices).
What factors will give you competitive advantages or
disadvantages? Examples include level of
quality or unique or proprietary features.
What are the pricing, fee, or leasing structures of your products
or services?
Page 7 of 29
V. Marketing Plan
10. Market research - Why?
No matter how good your product and your service, the venture
cannot succeed without
effective marketing. And this begins with careful, systematic
research. It is very dangerous to
assume that you already know about your intended market. You
need to do market research to
make sure you’re on track. Use the business planning process as
your opportunity to uncover
data and to question your marketing efforts. Your time will be
well spent.
Market research - How?
There are two kinds of market research: primary and secondary.
Secondary research means using published information such as
industry profiles, trade
journals, newspapers, magazines, census data, and demographic
profiles. This type of
information is available in public libraries, industry
associations, chambers of commerce, from
vendors who sell to your industry, and from government
agencies.
Start with your local library. Most librarians are pleased to
guide you through their business data
collection. You will be amazed at what is there. There are more
11. online sources than you could
possibly use. Your chamber of commerce has good information
on the local area. Trade
associations and trade publications often have excellent
industry-specific data.
Primary research means gathering your own data. For example,
you could do your own traffic
count at a proposed location, use the yellow pages to identify
competitors, and do surveys or
focus-group interviews to learn about consumer preferences.
Professional market research can
be very costly, but there are many books that show small
business owners how to do effective
research themselves.
In your marketing plan, be as specific as possible; give
statistics, numbers, and sources. The
marketing plan will be the basis, later on, of the all-important
sales projection.
Economics
Facts about your industry:
Page 8 of 29
12. important only if you think you
will be a major factor in the market.)
—growth trends, trends in consumer
preferences, and trends in
product development.
with your new company?
Some typical barriers are:
o High capital costs
o High production costs
o High marketing costs
o Consumer acceptance and brand recognition
o Training and skills
o Unique technology and patents
o Unions
o Shipping costs
o Tariff barriers and quotas
o Change in technology
o Change in government regulations
o Change in the economy
o Change in your industry
13. Product
In the Products and Services section, you described your
products and services as you see them.
Now describe them from your customers’ point of view.
Features and Benefits
List all of your major products or services.
For each product or service:
it?
the customer?
Page 9 of 29
Note the difference between features and benefits, and think
about them. For example, a house
that gives shelter and lasts a long time is made with certain
materials and to a certain design;
those are its features. Its benefits include pride of ownership,
financial security, providing for the
family, and inclusion in a neighborhood. You build features into
your product so that you can sell
the benefits.
14. What after-sale services will you give? Some examples are
delivery, warranty, service
contracts, support, follow-up, and refund policy.
Customers
Identify your targeted customers, their characteristics, and their
geographic locations, otherwise
known as their demographics.
The description will be completely different depending on
whether you plan to sell to other
businesses or directly to consumers. If you sell a consumer
product, but sell it through a
channel of distributors, wholesalers, and retailers, you must
carefully analyze both the end
consumer and the middleman businesses to which you sell.
You may have more than one customer group. Identify the most
important groups. Then, for
each customer group, construct what is called a demographic
profile:
15. fic to your industry)
For business customers, the demographic factors might be:
Page 10 of 29
Competition
What products and companies will compete with you?
List your major competitors:
(Names and addresses)
Will they compete with you across the board, or just for certain
products, certain customers, or
16. in certain locations?
Will you have important indirect competitors? (For example,
video rental stores compete with
theaters, although they are different types of businesses.)
How will your products or services compare with the
competition?
Use the Competitive Analysis table below to compare your
company with your two most
important competitors. In the first column are key competitive
factors. Since these vary from one
industry to another, you may want to customize the list of
factors.
In the column labeled Me, state how you honestly think you will
stack up in customers' minds.
Then check whether you think this factor will be a strength or a
weakness for you. Sometimes it
is hard to analyze our own weaknesses. Try to be very honest
here. Better yet, get some
disinterested strangers to assess you. This can be a real eye-
opener. And remember that you
cannot be all things to all people. In fact, trying to be causes
many business failures because
efforts become scattered and diluted. You want an honest
assessment of your firm's strong and
17. weak points.
Now analyze each major competitor. In a few words, state how
you think they compare.
In the final column, estimate the importance of each
competitive factor to the customer. 1 =
critical; 5 = not very important.
Page 11 of 29
Table 1: Competitive Analysis
FACTOR Me Strength Weakness
Competitor
A
Competitor
B
Importance
to Customer
Products
Price
Quality
Selection
Service
19. company fits into the world.
Page 12 of 29
In one short paragraph, define your niche, your unique corner of
the market.
Strategy
Now outline a marketing strategy that is consistent with your
niche.
Promotion
How will you get the word out to customers?
Advertising: What media, why, and how often? Why this mix
and not some other?
Have you identified low-cost methods to get the most out of
your promotional budget?
Will you use methods other than paid advertising, such as trade
shows, catalogs, dealer
incentives, word of mouth (how will you stimulate it?), and
network of friends or professionals?
What image do you want to project? How do you want
customers to see you?
In addition to advertising, what plans do you have for graphic
image support? This includes
things like logo design, cards and letterhead, brochures,
20. signage, and interior design (if
customers come to your place of business).
Should you have a system to identify repeat customers and then
systematically contact them?
Promotional Budget
How much will you spend on the items listed above?
Before startup? (These numbers will go into your startup
budget.)
Ongoing? (These numbers will go into your operating plan
budget.)
Pricing
Explain your method or methods of setting prices. For most
small businesses, having the lowest
price is not a good policy. It robs you of needed profit margin;
customers may not care as much
about price as you think; and large competitors can under price
you anyway. Usually you will do
better to have average prices and compete on quality and
service.
Does your pricing strategy fit with what was revealed in your
competitive analysis?
Compare your prices with those of the competition. Are they
higher, lower, the same? Why?
21. Page 13 of 29
How important is price as a competitive factor? Do your
intended customers really make their
purchase decisions mostly on price?
What will be your customer service and credit policies?
Proposed Location
Probably you do not have a precise location picked out yet. This
is the time to think about what
you want and need in a location. Many startups run successfully
from home for a while.
You will describe your physical needs later, in the Operational
Plan section. Here, analyze your
location criteria as they will affect your customers.
Is your location important to your customers? If yes, how?
If customers come to your place of business:
Is it convenient? Parking? Interior spaces? Not out of the way?
Is it consistent with your image?
Is it what customers want and expect?
Where is the competition located? Is it better for you to be near
22. them (like car dealers or fast-
food restaurants) or distant (like convenience-food stores)?
Distribution Channels
How do you sell your products or services?
Retail
Direct (mail order, Web, catalog)
Wholesale
Your own sales force
Agents
Independent representatives
Bid on contracts
Page 14 of 29
Sales Forecast
Now that you have described your products, services,
customers, markets, and marketing plans
in detail, it’s time to attach some numbers to your plan. Use a
sales forecast spreadsheet to
prepare a month-by-month projection. The forecast should be
based on your historical sales,
23. the marketing strategies that you have just described, your
market research, and industry data,
if available.
You may want to do two forecasts: 1) a "best guess", which is
what you really expect, and 2) a
"worst case" low estimate that you are confident you can reach
no matter what happens.
Remember to keep notes on your research and your assumptions
as you build this sales
forecast and all subsequent spreadsheets in the plan. This is
critical if you are going to present
it to funding sources.
Page 15 of 29
VI. Operational Plan
Explain the daily operation of the business, its location,
equipment, people, processes, and
surrounding environment.
Production
How and where are your products or services produced?
Explain your methods of:
24. ce
Location
What qualities do you need in a location? Describe the type of
location you’ll have.
Physical requirements:
Access:
Is it important that your location be convenient to transportation
or to suppliers?
Do you need easy walk-in access?
What are your requirements for parking and proximity to
freeway, airports, railroads, and
shipping centers?
25. Page 16 of 29
Include a drawing or layout of your proposed facility if it is
important, as it might be for a
manufacturer.
Construction? Most new companies should not sink capital into
construction, but if you are
planning to build, costs and specifications will be a big part of
your plan.
Cost: Estimate your occupation expenses, including rent, but
also including maintenance,
utilities, insurance, and initial remodeling costs to make the
space suit your needs. These
numbers will become part of your financial plan.
What will be your business hours?
Legal Environment
Describe the following:
26. purchased)
Personnel
find the right employees?
Page 17 of 29
employees? If not, take
time to write some. They
really help internal communications with employees.
addition to employees?
Inventory
27. supplies, finished goods?
investment)?
averages?
-time for ordering?
Suppliers
Identify key suppliers:
ames and addresses
Should you have more than one supplier for critical items (as a
backup)?
Do you expect shortages or short-term delivery problems?
Are supply costs steady or fluctuating? If fluctuating, how
would you deal with changing costs?
Credit Policies
industry and expected by
28. your clientele?
how much?
Page 18 of 29
credit and when is payment
due?
if it is usual and customary
in your industry.)
built the costs into your
prices?
Managing Your Accounts Receivable
If you do extend credit, you should do an aging at least monthly
to track how much of your
money is tied up in credit given to customers and to alert you to
slow payment problems. A
receivables aging looks like the following table:
Total Current 30 Days 60 Days 90 Days
Over 90
29. Days
Accounts
Receivable
Aging
You will need a policy for dealing with slow-paying customers:
Managing Your Accounts Payable
You should also age your accounts payable, what you owe to
your suppliers. This helps you
plan whom to pay and when. Paying too early depletes your
cash, but paying late can cost you
valuable discounts and can damage your credit. (Hint: If you
know you will be late making a
payment, call the creditor before the due date.)
Do your proposed vendors offer prompt payment discounts?
A payables aging looks like the following table.
Total Current 30 Days 60 Days 90 Days
Over 90
30. Days
Accounts
Payable
Page 19 of 29
Aging
Page 20 of 29
VII. Management and Organization
Who will manage the business on a day-to-day basis? What
experience does that person bring
to the business? What special or distinctive competencies? Is
there a plan for continuation of
the business if this person is lost or incapacitated?
If you’ll have more than 10 employees, create an organizational
chart showing the management
hierarchy and who is responsible for key functions.
Include position descriptions for key employees. If you are
31. seeking loans or investors, include
resumes of owners and key employees.
Professional and Advisory Support
List the following:
Page 21 of 29
VIII. Personal Financial Statement
Include personal financial statements for each owner and major
stockholder, showing assets
and liabilities held outside the business and personal net worth.
Owners will often have to draw
on personal assets to finance the business, and these statements
32. will show what is available.
Bankers and investors usually want this information as well.
Page 22 of 29
IX. Startup Expenses and Capitalization
You will have many expenses before you even begin operating
your business. It’s important to
estimate these expenses accurately and then to plan where you
will get sufficient capital. This is
a research project, and the more thorough your research efforts,
the less chance that you will
leave out important expenses or underestimate them.
Even with the best of research, however, opening a new
business has a way of costing more
than you anticipate. There are two ways to make allowances for
surprise expenses. The first is
to add a little “padding” to each item in the budget. The
problem with that approach, however, is
that it destroys the accuracy of your carefully wrought plan. The
second approach is to add a
separate line item, called contingencies, to account for the
unforeseeable. This is the approach
33. we recommend.
Talk to others who have started similar businesses to get a good
idea of how much to allow for
contingencies. If you cannot get good information, we
recommend a rule of thumb that
contingencies should equal at least 20 percent of the total of all
other start-up expenses.
Explain your research and how you arrived at your forecasts of
expenses. Give sources,
amounts, and terms of proposed loans. Also explain in detail
how much will be contributed by
each investor and what percent ownership each will have.
Page 23 of 29
X. Financial Plan
The financial plan consists of a 12-month profit and loss
projection, a four-year profit and loss
projection (optional), a cash-flow projection, a projected
balance sheet, and a break-even
calculation. Together they constitute a reasonable estimate of
your company's financial future.
More important, the process of thinking through the financial
plan will improve your insight into
34. the inner financial workings of your company.
12-Month Profit and Loss Projection
Many business owners think of the 12-month profit and loss
projection as the centerpiece of
their plan. This is where you put it all together in numbers and
get an idea of what it will take to
make a profit and be successful.
Your sales projections will come from a sales forecast in which
you forecast sales, cost of goods
sold, expenses, and profit month-by-month for one year.
Profit projections should be accompanied by a narrative
explaining the major assumptions used
to estimate company income and expenses.
Research Notes: Keep careful notes on your research and
assumptions, so that you can explain
them later if necessary, and also so that you can go back to your
sources when it’s time to
revise your plan.
Four-Year Profit Projection (Optional)
The 12-month projection is the heart of your financial plan.
This section is for those who want to
carry their forecasts beyond the first year.
35. Of course, keep notes of your key assumptions, especially about
things that you expect will
change dramatically after the first year.
Projected Cash Flow
If the profit projection is the heart of your business plan, cash
flow is the blood. Businesses fail
because they cannot pay their bills. Every part of your business
plan is important, but none of it
means a thing if you run out of cash.
Page 24 of 29
The point of this worksheet is to plan how much you need
before startup, for preliminary
expenses, operating expenses, and reserves. You should keep
updating it and using it
afterward. It will enable you to foresee shortages in time to do
something about them—perhaps
cut expenses, or perhaps negotiate a loan. But foremost, you
shouldn’t be taken by surprise.
There is no great trick to preparing it: The cash-flow projection
is just a forward look at your
checking account.
For each item, determine when you actually expect to receive
36. cash (for sales) or when you will
actually have to write a check (for expense items).
You should track essential operating data, which is not
necessarily part of cash flow but allows
you to track items that have a heavy impact on cash flow, such
as sales and inventory
purchases.
You should also track cash outlays prior to opening in a pre-
startup column. You should have
already researched those for your startup expenses plan.
Your cash flow will show you whether your working capital is
adequate. Clearly, if your projected
cash balance ever goes negative, you will need more start-up
capital. This plan will also predict
just when and how much you will need to borrow.
Explain your major assumptions, especially those that make the
cash flow differ from the Profit
and Loss Projection. For example, if you make a sale in month
one, when do you actually collect
the cash? When you buy inventory or materials, do you pay in
advance, upon delivery, or much
later? How will this affect cash flow?
37. Are some expenses payable in advance? When?
Are there irregular expenses, such as quarterly tax payments,
maintenance and repairs, or
seasonal inventory buildup, that should be budgeted?
Loan payments, equipment purchases, and owner's draws
usually do not show on profit and
loss statements but definitely do take cash out. Be sure to
include them.
And of course, depreciation does not appear in the cash flow at
all because you never write a
check for it.
Page 25 of 29
Opening Day Balance Sheet
A balance sheet is one of the fundamental financial reports that
any business needs for
reporting and financial management. A balance sheet shows
what items of value are held by
the company (assets), and what its debts are (liabilities). When
liabilities are subtracted from
assets, the remainder is owners’ equity.
Use a startup expenses and capitalization spreadsheet as a guide
to preparing a balance sheet
38. as of opening day. Then detail how you calculated the account
balances on your opening day
balance sheet.
Optional: Some people want to add a projected balance sheet
showing the estimated financial
position of the company at the end of the first year. This is
especially useful when selling your
proposal to investors.
Break-Even Analysis
A break-even analysis predicts the sales volume, at a given
price, required to recover total
costs. In other words, it’s the sales level that is the dividing line
between operating at a loss and
operating at a profit.
Expressed as a formula, break-even is:
Breakeven Sales = Fixed Costs
1- Variable Costs
(Where fixed costs are expressed in dollars, but variable costs
are expressed as a percent of
total sales.)
39. Include all assumptions upon which your break-even calculation
is based.
Page 26 of 29
XI. Appendices
Include details and studies used in your business plan; for
example:
other articles
plan
ist of assets available as collateral for a loan
40. Page 27 of 29
XII. Refining the Plan
The generic business plan presented above should be modified
to suit your specific type of
business and the audience for which the plan is written.
For Raising Capital
For Bankers
using this plan to present to
lenders, include:
o Amount of loan
o How the funds will be used
o What this will accomplish—how will it make the business
stronger?
o Requested repayment terms (number of years to repay). You
will probably not
have much negotiating room on interest rate but may be able to
negotiate a
longer repayment term, which will help cash flow.
o Collateral offered, and a list of all existing liens against
collateral
For Investors
41. dramatic growth, and they
expect to share in the rewards:
o Funds needed short-term
o Funds needed in two to five years
o How the company will use the funds, and what this will
accomplish for growth.
o Estimated return on investment
o Exit strategy for investors (buyback, sale, or IPO)
o Percent of ownership that you will give up to investors
o Milestones or conditions that you will accept
o Financial reporting to be provided
o Involvement of investors on the board or in management
For Type of Business
Manufacturing
(overhead) costs—how do
these compare to industry averages (if available)?
Page 28 of 29
42. rchasing and inventory management procedures
online after startup
Service Businesses
more flexible than other
types of businesses, but they also have higher labor costs and
generally very little in
fixed assets.
. Standard or accepted industry
quality standards.
a profit on subcontracting?
ategy for keeping client base
High Technology Companies
43. manage rapidly changing prices,
costs, and markets?
ducts and
services?
required to:
o Bring product/service to market?
o Keep the company competitive?
Page 29 of 29
o Protect intellectual property?
o Avoid technological obsolescence?
o Supply necessary capital?
o Retain key personnel?
High-tech companies sometimes have to operate for a long time
without profits and sometimes
even without sales. If this fits your situation, a banker probably
will not want to lend to you.
Venture capitalists may invest, but your story must be very
good. You must do longer-term
financial forecasts to show when profit take-off is expected to
occur. And your assumptions
44. must be well documented and well argued.
Retail Business
o Explain markup policies.
o Prices should be profitable, competitive, and in accordance
with company image.
o Selection and price should be consistent with company image.
o Inventory level: Find industry average numbers for annual
inventory turnover rate
(available in RMA book). Multiply your initial inventory
investment by the average
turnover rate. The result should be at least equal to your
projected first year's
cost of goods sold. If it is not, you may not have enough
budgeted for startup
inventory.
in accord with company
image.
convenient for customers? Is it
consistent with company image?
45. company image?
really need to, and do you
factor the cost into prices?
1
Executive Summary
Introduction
Jolly's 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
46. 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.
47. 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.
2
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
48. 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.
3
1.1 Mission
49. JJB aims to offer high quality coffee, espresso, and pastry
products at a competitive price
to meet the demand of the middle- to higher-income local
market area residents and
tourists.
1.2 Keys to Success
Keys to success for JJB will include:
1. Providing the highest quality product with personal customer
service.
2. Competitive pricing.
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
50. 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 Start-up Summary
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
company's projected initial start-up
costs.
4
START-UP REQUIREMENTS
Start-up Expenses
Legal $3,000
Premise renovation $20,000
Expensed equipment $40,000
Other $1,000
51. TOTAL START-UP EXPENSES $64,000
Start-up Assets
Cash Required $70,000
Other Current Assets $12,000
Long-term Assets $65,000
TOTAL ASSETS $147,000
Total Requirements $211,000
START-UP FUNDING
Start-up Expenses to Fund $64,000
Start-up Assets to Fund $147,000
TOTAL FUNDING REQUIRED $211,000
5
Assets
Non-cash Assets from Start-up $77,000
Cash Requirements from Start-up $70,000
52. Additional Cash Raised $0
Cash Balance on Starting Date $70,000
TOTAL ASSETS $147,000
Liabilities and Capital
Liabilities
Current Borrowing $0
Long-term Liabilities $100,000
Accounts Payable (Outstanding Bills) $1,000
Other Current Liabilities (interest-free) $0
TOTAL LIABILITIES $101,000
Capital
Planned Investment
Patterson $55,000
Fields $55,000
Other $0
Additional Investment Requirement $0
TOTAL PLANNED INVESTMENT $110,000
53. 6
Loss at Start-up (Start-up Expenses) ($64,000)
TOTAL CAPITAL $46,000
TOTAL CAPITAL AND LIABILITIES $147,000
Total Funding $211,000
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
JJB's 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
54. 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.
7
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
55. 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 day's
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
56. 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.
8
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
57. 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
58. 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
JJB's 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.
59. 9
10
SALES FORECAST
YEAR 1 YEAR 2 YEAR 3
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 Year 1 Year 2 Year 3
Espresso Drinks $3.00 $3.15 $3.31
Pastry Items $1.00 $1.05 $1.10
60. 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 Year 1 Year 2 Year 3
Espresso Drinks $0.25 $0.26 $0.28
Pastry Items $0.50 $0.53 $0.55
Other $0.00 $0.00 $0.00
11
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
61. 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
YEAR 1 YEAR 2 YEAR 3
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
62. Total Payroll $260,800 $273,840 $287,532
12
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
JJB's 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.
63. 13
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
YEAR 1 YEAR 2 YEAR 3
Sales $491,000 $567,105 $655,006
64. 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
14
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
65. 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 JJB's needs as the business generates cash flow sufficient
to support operations.
15
PRO FORMA CASH FLOW
YEAR 1 YEAR 2 YEAR 3
Cash Received
Cash from Operations
66. 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 Year 1 Year 2 Year 3
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
67. 16
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
YEAR 1 YEAR 2 YEAR 3
Assets
68. Current Assets
Cash $156,593 $232,894 $327,637
Other Current Assets $12,000 $12,000 $12,000
17
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 Year 1 Year 2 Year 3
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
69. 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
18
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
YEAR 1 YEAR 2 YEAR 3 INDUSTRY
PROFILE
70. 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%
19
71. 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 Year 1 Year 2 Year 3
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
72. Liquidity Ratios
Net Working Capital $154,019 $229,456 $319,731 n.a
20
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
21
Appendix
SALES FORECAST
77. $4,167 $4,167 $4,167 $4,167 $4,167 $4,167
Other $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal
Direct Cost
of Sales
$2,250 $3,375 $5,500 $7,292 $7,292 $7,292 $7,292 $7,292
$7,292 $7,292 $7,292 $7,292
Need real financials?
We recommend using LivePlan as the easiest way to create
automatic financials for your own business plan.
PERSONNEL PLAN
MONTH
1
MONTH
2
MONTH
3
MONTH
97. purchases(264,000)(290,400)(319,440)General operating and
administrative expenses(112,000)(123,200)(135,520)Wage
expenses(123,000)(135,300)(148,830)Interest(13,500)(14,850)(
16,335)Income taxes(32,800)(36,080)(39,688)Net Cash Flow
from Operations147,900162,690178,959[42]Investing
ActivitiesCash receipts fromSale of property and
equipment33,60036,96040,656Collection of principal on
loansSale of investment securitiesCash paid forPurchase of
property and equipment(75,000)(82,500)(90,750)Making loans
to other entitiesPurchase of investment securitiesNet Cash Flow
from Investing Activities(41,400)(45,540)(50,094)Financing
ActivitiesCash receipts fromIssuance of stockBorrowingCash
paid forRepurchase of stock (treasury stock)Repayment of
loans(34,000)(37,400)(41,140)Dividends(53,000)(58,300)(64,13
0)Net Cash Flow from Financing
Activities(87,000)(95,700)(105,270)Net Cash
Flow19,50021,45023,595
12MonthCashFlow[Company Name]12-Month Cash FlowPeriod
Beginning1/1/142/1/143/1/144/1/145/1/146/1/147/1/148/1/149/1
/1410/1/1411/1/1412/1/14Period
Ending1/31/142/28/143/31/144/30/145/31/146/30/147/31/148/31
/149/30/1410/31/1411/30/1412/31/14Cash at Beginning of
Period15,70017,32517,32517,32517,32517,32517,32517,32517,
32517,32517,32517,325Cash at End of
Period17,32517,32517,32517,32517,32517,32517,32517,32517,
32517,32517,32517,325Operations41640.041671.041699.04173
0.041760.041791.041821.041852.041883.041913.041944.04197
4.0Cash receipts fromCustomers57,767Other operationsCash
paid forInventory purchases(22,000)General operating and
admin expenses(9,333)Wage
expenses(10,250)Interest(1,125)Income taxes(2,733)Net Cash
Flow from Operations12,32500000000000[42]Investing
ActivitiesCash receipts fromSale of property and
equipment2,800Collection of principal on loansSale of
investment securitiesCash paid forPurchase of property and
equipment(6,250)Making loans to other entitiesPurchase of
98. investment securitiesNet Cash Flow from Investing
Activities(3,450)00000000000Financing ActivitiesCash receipts
fromIssuance of stockBorrowingCash paid forRepurchase of
stock (treasury stock)Repayment of
loans(2,833)Dividends(4,417)Net Cash Flow from Financing
Activities(7,250)00000000000Net Cash Flow1,62500000000000
Sheet1
BalanceSheet[Company Name]Balance
SheetDate:Assets20142013Current AssetsCash11,874Accounts
receivableInventoryPrepaid expensesShort-term
investmentsTotal current assets11,874-Fixed (Long-Term)
AssetsLong-term investments1,208Property, plant, and
equipment15,340(Less accumulated
depreciation)(2,200)Intangible assetsTotal fixed assets14,348-
Other AssetsDeferred income taxOtherTotal Other Assets--Total
Assets26,222-[42]Liabilities and Owner's EquityCurrent
LiabilitiesAccounts payable8,060Short-term loansIncome taxes
payable3,145Accrued salaries and wagesUnearned
revenueCurrent portion of long-term debtTotal current
liabilities11,205-Long-Term LiabilitiesLong-term
debt3,450Deferred income taxOtherTotal long-term
liabilities3,450-Owner's EquityOwner's
investment7,178Retained earnings4,389OtherTotal owner's
equity11,567-Total Liabilities and Owner's Equity26,222-
{42}Common Financial RatiosDebt Ratio (Total Liabilities /
Total Assets)0.56Current Ratio (Current Assets / Current
Liabilities)1.06Working Capital (Current Assets - Current
Liabilities)669-Assets-to-Equity Ratio (Total Assets / Owner's
Equity)2.27Debt-to-Equity Ratio (Total Liabilities / Owner's
Equity)1.27
Sheet1
Sheet2
StartupCosts[Business Name]Business Startup
CostsFUNDINGEstimatedActualOver/(Under)Investor
99. Funding{42}Owner 110,0009,600(400)Owner
25,0005,500500OtherTotal
Investment15,00015,100100LoansBank Loan 1Bank Loan 2Non
Bank Loan 1Total Loans---Other FundingGrant 1OtherTotal
Other Funding---Total
FUNDING15,00015,100100COSTSEstimatedActualUnder/(Over
)Fixed CostsAdvertising for OpeningBasic WebsiteBrand
DevelopmentBuilding Down PaymentBuilding
Improvements/RemodelingBusiness Cards/StationeryBusiness
EntityBusiness Licenses/PermitsComputer
Hardware/SoftwareDecoratingFranchise Start Up FeesInternet
Setup DepositLease Security DepositLegal/Professional
FeesMachines & EquipmentOffice Furniture/FixturesOperating
Cash (Working Capital)Point of Sale Hardware/SoftwarePrepaid
InsurancePublic Utilities DepositsReserve for
ContingenciesSecurity System InstallationSetup, installation
and consulting feesSignageStarting InventoryTelephoneTools &
SuppliesTravelTruck & VehicleOther 1 (specify)Other 2
(specify)Total Fixed Costs---Average Monthly CostsAdvertising
(print, broadcast and Internet)Business InsuranceBusiness
Vehicle InsuranceEmployee Salaries and
CommissionsEquipment Lease PaymentsInventory, raw
materials, partsFranchise FeeHealth InsuranceInternet
ConnectionLoan and Credit Card Interest &
PrincipalLegal/Accounting FeesMerchant Account
FeesMiscellaneous ExpensesMortgage PaymentsLease
PaymentOwner SalaryPayroll taxes or Self-employment
taxPostage/Shipping CostsSecurity System Monthly
PaymentSuppliesTelephone6365(2)TravelPublic
UtilitiesWebsite Hosting/Maintenance24159Other 1
(specify)Other 2 (specify)Total Average Monthly Costs87807x
Number of Months6Total Monthly Costs52248042Total
COSTS52248042SURPLUS/(DEFICIT)14,47814,620142