The document is a business plan for Yvonne's Stationery Store. It includes sections on business description and location, marketing plan, organization and management, production, and financial plan. The business will be a sole proprietorship stationery store located in Awendo, Kenya. It aims to provide quality stationery products and services while creating local employment. The marketing plan analyzes customers, competition, and strategies for advertising, pricing, sales, and distribution. The financial plan provides projections for funding, cash flow, income statements, balance sheets, and break even analysis over the first three years of operation.
This document outlines the top 10 best practices in HR management for 2008. It discusses keeping healthcare costs down through wellness programs and disease management. It also covers managing a multigenerational workforce by understanding different generations' needs and offering flexible work arrangements. Other best practices include proactive recruiting, job applicant screening, retention strategies like competitive benefits, and ensuring workplace safety. The document provides guidance on compliance, metrics, electronic recordkeeping, immigration, and corporate social responsibility.
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes the major provisions affecting employers in 2012 include new summary of benefits requirements, quality of care reporting, and health insurance administration changes taking effect in 2013.
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes reforms taking effect through 2018, including new reporting requirements in 2012-2013 and the individual mandate and employer provisions beginning in 2014.
Top 10 Best Practices for Human Resources in 2012aaronsedwards
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes reforms taking effect through 2018, including new summary of benefits requirements in 2012, quality of care reporting in 2012, and the individual mandate and employer penalties beginning in 2014.
This document provides guidance on effective asset management for supportive housing programs. It discusses the importance of asset management for securing the long-term financial viability of supportive housing. Some key steps outlined include defining asset management goals, thinking like a business operator, creating an asset management plan and binder, evaluating property managers, monitoring financial and operational performance metrics, identifying areas for cost savings or revenue growth, and maintaining properties to high standards. The overall aim is to help supportive housing programs take a more business-like approach to asset management.
Identifying and prioritizing stakeholder needs in neurodevelopmental conditio...KBHN KT
PURPOSE
This 118 page report presents the results of a detailed scan,
for the purpose of identifying the needs of stakeholders
in neurodevelopmental disorders. Potential uses of
this stakeholder engagement activity include
i) to inform research priorities of Kids Brain Health
Network (KBHN) 2018-2020;
ii) to inform priorities for the strategic planning cycle
for KBHN 2020-2025; and,
iii) to inform decision-making regarding policies,
programs and services offered, service delivery
methods and approaches, and other activities of
organizations external to KBHN that similarly have a
focus on improving quality of life for individuals and
families affected by neurodevelopmental conditions
such as cerebral palsy (CP), fetal alcohol spectrum
disorders (FASD) and/or autism spectrum disorders
(ASD).
The document summarizes an internship report about developing a mobile application called "Your Lawyer" at Aveneur Solutions. It includes an introduction to the company and project background, objectives to automate the current lawyer system and provide better services. The report is organized into 10 chapters covering the internship experience, project management, methodology used, and conclusions.
This document outlines the top 10 best practices in HR management for 2008. It discusses keeping healthcare costs down through wellness programs and disease management. It also covers managing a multigenerational workforce by understanding different generations' needs and offering flexible work arrangements. Other best practices include proactive recruiting, job applicant screening, retention strategies like competitive benefits, and ensuring workplace safety. The document provides guidance on compliance, metrics, electronic recordkeeping, immigration, and corporate social responsibility.
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes the major provisions affecting employers in 2012 include new summary of benefits requirements, quality of care reporting, and health insurance administration changes taking effect in 2013.
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes reforms taking effect through 2018, including new reporting requirements in 2012-2013 and the individual mandate and employer provisions beginning in 2014.
Top 10 Best Practices for Human Resources in 2012aaronsedwards
This document outlines the top 10 best practices in HR management for 2012. It discusses key issues HR managers need to address such as healthcare, paid leave initiatives, ethics, social media, environmental responsibility, workplace wellness, classifying employees, retirement of baby boomers, identity theft, and communications. Regarding healthcare, it notes reforms taking effect through 2018, including new summary of benefits requirements in 2012, quality of care reporting in 2012, and the individual mandate and employer penalties beginning in 2014.
This document provides guidance on effective asset management for supportive housing programs. It discusses the importance of asset management for securing the long-term financial viability of supportive housing. Some key steps outlined include defining asset management goals, thinking like a business operator, creating an asset management plan and binder, evaluating property managers, monitoring financial and operational performance metrics, identifying areas for cost savings or revenue growth, and maintaining properties to high standards. The overall aim is to help supportive housing programs take a more business-like approach to asset management.
Identifying and prioritizing stakeholder needs in neurodevelopmental conditio...KBHN KT
PURPOSE
This 118 page report presents the results of a detailed scan,
for the purpose of identifying the needs of stakeholders
in neurodevelopmental disorders. Potential uses of
this stakeholder engagement activity include
i) to inform research priorities of Kids Brain Health
Network (KBHN) 2018-2020;
ii) to inform priorities for the strategic planning cycle
for KBHN 2020-2025; and,
iii) to inform decision-making regarding policies,
programs and services offered, service delivery
methods and approaches, and other activities of
organizations external to KBHN that similarly have a
focus on improving quality of life for individuals and
families affected by neurodevelopmental conditions
such as cerebral palsy (CP), fetal alcohol spectrum
disorders (FASD) and/or autism spectrum disorders
(ASD).
The document summarizes an internship report about developing a mobile application called "Your Lawyer" at Aveneur Solutions. It includes an introduction to the company and project background, objectives to automate the current lawyer system and provide better services. The report is organized into 10 chapters covering the internship experience, project management, methodology used, and conclusions.
This study aims to investigate the effects of modern management accounting techniques in reducing costs of tea factories in Nyamira County, Kenya. The study was guided by contingency theory which states that accounting practices must suit an organization's specific conditions. The objectives are to examine the effects of Just-in-Time, Activity Based Costing, and Kaizen Costing on cost reduction. The study employs a descriptive survey research design involving 18 respondents from 6 tea factories. Data will be collected through questionnaires and analyzed using SPSS. The findings will contribute to knowledge on applying management accounting techniques to reduce production costs in processing firms.
Non-bank financial companies ( NBFCs ) are financial institutions that provide banking services without meeting the legal definition of a bank, i.e. one that does not hold a banking license. These institutions typically are restricted from taking deposits from the public depending on the jurisdiction. Nonetheless, operations of these institutions are often still covered under a country's banking regulations.
The document provides a comprehensive event management plan checklist and guide to assist with organizing community events and festivals. It covers key areas to consider such as the event details, organizing committee, financial planning, insurance, venue, traffic management, incident management plan, public health and safety, promotion, and evaluation. The checklist is intended as a toolkit to ensure all necessary aspects are addressed in developing a detailed event management plan.
Flipkart is an electronic commerce company founded in 2007, by Sachin Bansal and Binny Bansal. It operates exclusively in India, where it is headquartered in Bangalore, Karnataka. It is registered in Singapore, and owned by a Singapore-based holding company. Flipkart has launched its own product range under the name "DigiFlip", offering camera bags, pen-drives, headphones, computer accessories, etc. Flipkart also recently launched its own range of personal healthcare and home appliances under the brand "Citron". The brand offers 60 day replacement guarantee and On-site repair support under its warranty terms.
Legally, Flipkart is not an Indian company since it is registered in Singapore and majority of its shareholders are foreigners. Because foreign companies are not allowed to do multi-brand e-retailing in India, Flipkart sells goods in India through a company called WS Retail. Other third-party sellers or companies can also sell goods through the Flipkart platform.
Snapdeal.com is an online marketplace, headquartered in New Delhi, India. The company was started by Kunal Bahl, a Wharton graduate as part of the dual degree M&T Engineering and Business program at Penn, and Rohit Bansal, an alumnus of IIT Delhi in February 2010
The document provides an overview of the top 10 best practices in HR management for 2009. It discusses two key compliance areas:
1) The ADA Amendments Act (ADAAA) expands the definition of disability to provide broader protection. This affects how employers must assess requests for accommodation.
2) New regulations have been issued for the Family and Medical Leave Act (FMLA). Employers must ensure their FMLA policies are updated according to the new rules.
The document provides analysis and recommendations for employers on these and other important HR topics, such as layoffs/RIFs, health care, the retiring baby boomer workforce, recession strategies, immigration compliance, privacy/identity theft, sustainability practices
The document provides an overview of the top 10 best practices in HR management for 2009. It discusses two key compliance areas:
1) The ADA Amendments Act (ADAAA) expands the definition of disability to provide broader protection. This affects how employers must assess requests for accommodation.
2) New regulations have been issued for the Family and Medical Leave Act (FMLA). Employers must ensure their FMLA policies are updated according to the new rules.
The document provides analysis and recommendations for employers on these and other important HR topics, such as layoffs/RIFs, health care, the retiring baby boomer workforce, recession strategies, immigration compliance, privacy/identity theft, sustainability practices
This document outlines the top 10 best practices in HR management for 2009. It discusses issues such as compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and planning for their retirement, assisting employees during economic downturns, navigating immigration and privacy laws, promoting corporate social responsibility, using HR metrics to measure performance, and improving internal communications. The document provides guidance on each issue and recommends best practices for HR managers to address challenges in 2009.
The document discusses two major changes to employment compliance laws in 2009:
1. The ADA Amendments Act of 2008 (ADAAA) expands the definition of disability to provide broader protections. It rejects court interpretations that narrowed the definition and makes it easier to qualify as disabled.
2. New regulations were issued covering the Family and Medical Leave Act (FMLA). The changes aim to simplify administration of leave for serious health conditions and qualify more employees.
Employers need to update policies and training to comply with the new laws and ensure they accommodate employees appropriately.
This document outlines the top 10 best practices in HR management for 2009. It discusses issues like compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and their knowledge as they retire, providing assistance to employees during the economic recession, complying with immigration and privacy laws, implementing sustainability and corporate social responsibility programs, using metrics to measure HR performance, and improving internal communications. The document provides guidance and recommendations on each of these important HR topics for navigating challenges in 2009.
This document outlines the top 10 best practices in HR management for 2009. It discusses issues like compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and their knowledge as they retire, providing assistance to employees during economic recessions, complying with immigration and privacy laws, implementing metrics to measure HR performance, and using various tools and an ethical culture to improve internal communications. The document provides guidance on each of these topics for HR managers to effectively address important challenges in 2009.
This document summarizes the results of a 2007 post-occupancy research study on Streets to Homes, a program that helps place homeless individuals directly into housing. Some key findings include:
- Most participants had been homeless for over a year and reported relationship problems or lack of affordable housing as reasons for their homelessness.
- The majority were satisfied with their new housing and neighborhood, finding the program very helpful in obtaining housing quickly.
- Ongoing support services were shown to help maintain housing stability, though some participants required additional assistance budgeting or with landlord issues.
- Participants widely reported improvements in health, stress levels, social interaction and reduced use of emergency services after being housed.
This document presents a five-year economic development strategy for Washington D.C. It was created through collaboration between local government, businesses, universities, and other organizations. The strategy aims to create 100,000 jobs and generate $1 billion in new tax revenue over five years. It identifies seven key sectors - federal government, professional services, technology, hospitality, retail, real estate, and education/healthcare. For each sector, the document analyzes strengths and opportunities. It then outlines strategic initiatives to support business growth and workforce development in order to diversify and strengthen the local economy. The strategy reflects the Mayor's vision of a prosperous and equitable D.C. for all residents.
Challenge.gov is a government-wide website launched in 2010 that allows federal agencies to post public challenges and competitions. The document analyzes competitions held on Challenge.gov between 2010-2012, providing an overview of the platform and descriptions of selected competitions. It identifies recommendations to improve the design, implementation, operation, and evaluation of competitions based on interviews with competition sponsors and winners. The recommendations center around improving planning, problem definition, criteria development, engagement, and feedback to help agencies better utilize public participation through Challenge.gov.
The report examines Challenge.gov, a government-wide website launched in 2010 to host public competitions and award prizes to solve problems. It reviews 199 competitions posted until August 2012. Through interviews with competition winners and federal managers, the report identifies opportunities to improve Challenge.gov's operations and impact. While still developing, Challenge.gov furthers open government goals and has been embraced by agencies as a way to source new ideas from the public. Recommendations are provided on better designing and implementing future competitions on the platform.
This document is a thesis submitted by Kanbiro Orkaido Deyganto to the Department of Accounting and Finance at Dilla University in partial fulfillment of the requirements for a Master of Business Administration degree in Finance. The thesis examines the determinants of tax compliance attitude among Category "A" taxpayers in Gedeo Zone, Ethiopia. After reviewing literature on theories and previous empirical studies related to factors influencing tax compliance, the study develops a conceptual framework and methodology to analyze survey data collected from taxpayers. Descriptive statistics and logistic regression analysis are used to identify relationships between tax compliance attitude and demographic, institutional, social, individual, and economic variables. The results are intended to inform policymakers on strategies to improve tax
My portfolio includes print and digital design, writing/editing, branding, and integrated marketing. Software: Adobe InDesign, Illustrator, Photoshop, Acrobat.
This document is an exhibitor services manual for Predictive Analytics World that provides sponsors with important deadlines, event schedules, and logistical information. It outlines contact information for event management and services, registration details, exhibitor information on move-in/out, and deliverables included in different sponsor packages. The manual also provides information on shipping and deliverables, the standard display package for each sponsor level, exhibitor rules and regulations, and display specifications. It aims to make the planning process smooth and help sponsors with all necessary arrangements.
The document provides a guide for creating a successful Amazon affiliate website using project management principles, outlining the various phases from planning and keyword research to content creation, promotion, and ongoing optimization. It recommends starting with a smaller, lower risk project initially and defines the goal as generating $500 or more per month, while also discussing outsourcing options and costs associated with starting the website. The phases are interrelated and must be completed in sequence, with later phases like applying for the Amazon Associates program dependent on having sufficient initial content already created.
Information sheet work in team enviroment berhanu tadesseberhanu taye
Trident TVET Institute
ECONOMIC INFRASTRUCTURE
BUSINESS AND FINANCE
BUSINESS AND FINANCE
Section : CLERICAL WORKS SUPPORT Level II
INFORMATION SHEET
Unit of Competence: Work in Team Environment
Module Title: Working in Team Environment
LG Code: BUF BCS2 11 0812
TTLM Code: BUF BCS2 11 0812 - 1
NOMINAL DURATION: 32 Hours
🔥🔥🔥🔥🔥🔥🔥🔥🔥
إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
This study aims to investigate the effects of modern management accounting techniques in reducing costs of tea factories in Nyamira County, Kenya. The study was guided by contingency theory which states that accounting practices must suit an organization's specific conditions. The objectives are to examine the effects of Just-in-Time, Activity Based Costing, and Kaizen Costing on cost reduction. The study employs a descriptive survey research design involving 18 respondents from 6 tea factories. Data will be collected through questionnaires and analyzed using SPSS. The findings will contribute to knowledge on applying management accounting techniques to reduce production costs in processing firms.
Non-bank financial companies ( NBFCs ) are financial institutions that provide banking services without meeting the legal definition of a bank, i.e. one that does not hold a banking license. These institutions typically are restricted from taking deposits from the public depending on the jurisdiction. Nonetheless, operations of these institutions are often still covered under a country's banking regulations.
The document provides a comprehensive event management plan checklist and guide to assist with organizing community events and festivals. It covers key areas to consider such as the event details, organizing committee, financial planning, insurance, venue, traffic management, incident management plan, public health and safety, promotion, and evaluation. The checklist is intended as a toolkit to ensure all necessary aspects are addressed in developing a detailed event management plan.
Flipkart is an electronic commerce company founded in 2007, by Sachin Bansal and Binny Bansal. It operates exclusively in India, where it is headquartered in Bangalore, Karnataka. It is registered in Singapore, and owned by a Singapore-based holding company. Flipkart has launched its own product range under the name "DigiFlip", offering camera bags, pen-drives, headphones, computer accessories, etc. Flipkart also recently launched its own range of personal healthcare and home appliances under the brand "Citron". The brand offers 60 day replacement guarantee and On-site repair support under its warranty terms.
Legally, Flipkart is not an Indian company since it is registered in Singapore and majority of its shareholders are foreigners. Because foreign companies are not allowed to do multi-brand e-retailing in India, Flipkart sells goods in India through a company called WS Retail. Other third-party sellers or companies can also sell goods through the Flipkart platform.
Snapdeal.com is an online marketplace, headquartered in New Delhi, India. The company was started by Kunal Bahl, a Wharton graduate as part of the dual degree M&T Engineering and Business program at Penn, and Rohit Bansal, an alumnus of IIT Delhi in February 2010
The document provides an overview of the top 10 best practices in HR management for 2009. It discusses two key compliance areas:
1) The ADA Amendments Act (ADAAA) expands the definition of disability to provide broader protection. This affects how employers must assess requests for accommodation.
2) New regulations have been issued for the Family and Medical Leave Act (FMLA). Employers must ensure their FMLA policies are updated according to the new rules.
The document provides analysis and recommendations for employers on these and other important HR topics, such as layoffs/RIFs, health care, the retiring baby boomer workforce, recession strategies, immigration compliance, privacy/identity theft, sustainability practices
The document provides an overview of the top 10 best practices in HR management for 2009. It discusses two key compliance areas:
1) The ADA Amendments Act (ADAAA) expands the definition of disability to provide broader protection. This affects how employers must assess requests for accommodation.
2) New regulations have been issued for the Family and Medical Leave Act (FMLA). Employers must ensure their FMLA policies are updated according to the new rules.
The document provides analysis and recommendations for employers on these and other important HR topics, such as layoffs/RIFs, health care, the retiring baby boomer workforce, recession strategies, immigration compliance, privacy/identity theft, sustainability practices
This document outlines the top 10 best practices in HR management for 2009. It discusses issues such as compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and planning for their retirement, assisting employees during economic downturns, navigating immigration and privacy laws, promoting corporate social responsibility, using HR metrics to measure performance, and improving internal communications. The document provides guidance on each issue and recommends best practices for HR managers to address challenges in 2009.
The document discusses two major changes to employment compliance laws in 2009:
1. The ADA Amendments Act of 2008 (ADAAA) expands the definition of disability to provide broader protections. It rejects court interpretations that narrowed the definition and makes it easier to qualify as disabled.
2. New regulations were issued covering the Family and Medical Leave Act (FMLA). The changes aim to simplify administration of leave for serious health conditions and qualify more employees.
Employers need to update policies and training to comply with the new laws and ensure they accommodate employees appropriately.
This document outlines the top 10 best practices in HR management for 2009. It discusses issues like compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and their knowledge as they retire, providing assistance to employees during the economic recession, complying with immigration and privacy laws, implementing sustainability and corporate social responsibility programs, using metrics to measure HR performance, and improving internal communications. The document provides guidance and recommendations on each of these important HR topics for navigating challenges in 2009.
This document outlines the top 10 best practices in HR management for 2009. It discusses issues like compliance with updated ADA and FMLA regulations, handling layoffs and reductions in force, managing rising healthcare costs, retaining baby boomer employees and their knowledge as they retire, providing assistance to employees during economic recessions, complying with immigration and privacy laws, implementing metrics to measure HR performance, and using various tools and an ethical culture to improve internal communications. The document provides guidance on each of these topics for HR managers to effectively address important challenges in 2009.
This document summarizes the results of a 2007 post-occupancy research study on Streets to Homes, a program that helps place homeless individuals directly into housing. Some key findings include:
- Most participants had been homeless for over a year and reported relationship problems or lack of affordable housing as reasons for their homelessness.
- The majority were satisfied with their new housing and neighborhood, finding the program very helpful in obtaining housing quickly.
- Ongoing support services were shown to help maintain housing stability, though some participants required additional assistance budgeting or with landlord issues.
- Participants widely reported improvements in health, stress levels, social interaction and reduced use of emergency services after being housed.
This document presents a five-year economic development strategy for Washington D.C. It was created through collaboration between local government, businesses, universities, and other organizations. The strategy aims to create 100,000 jobs and generate $1 billion in new tax revenue over five years. It identifies seven key sectors - federal government, professional services, technology, hospitality, retail, real estate, and education/healthcare. For each sector, the document analyzes strengths and opportunities. It then outlines strategic initiatives to support business growth and workforce development in order to diversify and strengthen the local economy. The strategy reflects the Mayor's vision of a prosperous and equitable D.C. for all residents.
Challenge.gov is a government-wide website launched in 2010 that allows federal agencies to post public challenges and competitions. The document analyzes competitions held on Challenge.gov between 2010-2012, providing an overview of the platform and descriptions of selected competitions. It identifies recommendations to improve the design, implementation, operation, and evaluation of competitions based on interviews with competition sponsors and winners. The recommendations center around improving planning, problem definition, criteria development, engagement, and feedback to help agencies better utilize public participation through Challenge.gov.
The report examines Challenge.gov, a government-wide website launched in 2010 to host public competitions and award prizes to solve problems. It reviews 199 competitions posted until August 2012. Through interviews with competition winners and federal managers, the report identifies opportunities to improve Challenge.gov's operations and impact. While still developing, Challenge.gov furthers open government goals and has been embraced by agencies as a way to source new ideas from the public. Recommendations are provided on better designing and implementing future competitions on the platform.
This document is a thesis submitted by Kanbiro Orkaido Deyganto to the Department of Accounting and Finance at Dilla University in partial fulfillment of the requirements for a Master of Business Administration degree in Finance. The thesis examines the determinants of tax compliance attitude among Category "A" taxpayers in Gedeo Zone, Ethiopia. After reviewing literature on theories and previous empirical studies related to factors influencing tax compliance, the study develops a conceptual framework and methodology to analyze survey data collected from taxpayers. Descriptive statistics and logistic regression analysis are used to identify relationships between tax compliance attitude and demographic, institutional, social, individual, and economic variables. The results are intended to inform policymakers on strategies to improve tax
My portfolio includes print and digital design, writing/editing, branding, and integrated marketing. Software: Adobe InDesign, Illustrator, Photoshop, Acrobat.
This document is an exhibitor services manual for Predictive Analytics World that provides sponsors with important deadlines, event schedules, and logistical information. It outlines contact information for event management and services, registration details, exhibitor information on move-in/out, and deliverables included in different sponsor packages. The manual also provides information on shipping and deliverables, the standard display package for each sponsor level, exhibitor rules and regulations, and display specifications. It aims to make the planning process smooth and help sponsors with all necessary arrangements.
The document provides a guide for creating a successful Amazon affiliate website using project management principles, outlining the various phases from planning and keyword research to content creation, promotion, and ongoing optimization. It recommends starting with a smaller, lower risk project initially and defines the goal as generating $500 or more per month, while also discussing outsourcing options and costs associated with starting the website. The phases are interrelated and must be completed in sequence, with later phases like applying for the Amazon Associates program dependent on having sufficient initial content already created.
Information sheet work in team enviroment berhanu tadesseberhanu taye
Trident TVET Institute
ECONOMIC INFRASTRUCTURE
BUSINESS AND FINANCE
BUSINESS AND FINANCE
Section : CLERICAL WORKS SUPPORT Level II
INFORMATION SHEET
Unit of Competence: Work in Team Environment
Module Title: Working in Team Environment
LG Code: BUF BCS2 11 0812
TTLM Code: BUF BCS2 11 0812 - 1
NOMINAL DURATION: 32 Hours
🔥🔥🔥🔥🔥🔥🔥🔥🔥
إضغ بين إيديكم من أقوى الملازم التي صممتها
ملزمة تشريح الجهاز الهيكلي (نظري 3)
💀💀💀💀💀💀💀💀💀💀
تتميز هذهِ الملزمة بعِدة مُميزات :
1- مُترجمة ترجمة تُناسب جميع المستويات
2- تحتوي على 78 رسم توضيحي لكل كلمة موجودة بالملزمة (لكل كلمة !!!!)
#فهم_ماكو_درخ
3- دقة الكتابة والصور عالية جداً جداً جداً
4- هُنالك بعض المعلومات تم توضيحها بشكل تفصيلي جداً (تُعتبر لدى الطالب أو الطالبة بإنها معلومات مُبهمة ومع ذلك تم توضيح هذهِ المعلومات المُبهمة بشكل تفصيلي جداً
5- الملزمة تشرح نفسها ب نفسها بس تكلك تعال اقراني
6- تحتوي الملزمة في اول سلايد على خارطة تتضمن جميع تفرُعات معلومات الجهاز الهيكلي المذكورة في هذهِ الملزمة
واخيراً هذهِ الملزمة حلالٌ عليكم وإتمنى منكم إن تدعولي بالخير والصحة والعافية فقط
كل التوفيق زملائي وزميلاتي ، زميلكم محمد الذهبي 💊💊
🔥🔥🔥🔥🔥🔥🔥🔥🔥
A Visual Guide to 1 Samuel | A Tale of Two HeartsSteve Thomason
These slides walk through the story of 1 Samuel. Samuel is the last judge of Israel. The people reject God and want a king. Saul is anointed as the first king, but he is not a good king. David, the shepherd boy is anointed and Saul is envious of him. David shows honor while Saul continues to self destruct.
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptxCapitolTechU
Slides from a Capitol Technology University webinar held June 20, 2024. The webinar featured Dr. Donovan Wright, presenting on the Department of Defense Digital Transformation.
Information and Communication Technology in EducationMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 2)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐈𝐂𝐓 𝐢𝐧 𝐞𝐝𝐮𝐜𝐚𝐭𝐢𝐨𝐧:
Students will be able to explain the role and impact of Information and Communication Technology (ICT) in education. They will understand how ICT tools, such as computers, the internet, and educational software, enhance learning and teaching processes. By exploring various ICT applications, students will recognize how these technologies facilitate access to information, improve communication, support collaboration, and enable personalized learning experiences.
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐫𝐞𝐥𝐢𝐚𝐛𝐥𝐞 𝐬𝐨𝐮𝐫𝐜𝐞𝐬 𝐨𝐧 𝐭𝐡𝐞 𝐢𝐧𝐭𝐞𝐫𝐧𝐞𝐭:
-Students will be able to discuss what constitutes reliable sources on the internet. They will learn to identify key characteristics of trustworthy information, such as credibility, accuracy, and authority. By examining different types of online sources, students will develop skills to evaluate the reliability of websites and content, ensuring they can distinguish between reputable information and misinformation.
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) CurriculumMJDuyan
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...indexPub
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...EduSkills OECD
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
1. DECLARATION
I declare that this is my own original work and it has not been presented before to any
examination body for purposes of examination
STUDENT’S NAME : YVONNE ATIENO.
SIGNATURE : ……………………………
DATE : ……………………………
I declare that the candidate’s work is original and appropriate supervision was granted
SUPERVISOR’S NAME : MADAM RUTH
SIGNATURE : ……………………………
DATE : ……………………………
2. DEDICATION
I wish to dedicate this business plan to almighty God for his enduring love upon my life, besides
I dedicate this work to my beloved parent for their moral and financial support.
3. ACKNOWLEDGEMENT
To God be the glory for this far I have reached and whatever I have achieved is by his grace. I
cannot forget the guidance given to me by my supervisor. This work was quite involving and
needed encouragement from friends and colleagues.
4. Table of Contents
DECLARATION.....................................................................................................................................i
DEDICATION........................................................................................................................................ ii
ACKNOWLEDGEMENT ..................................................................................................................... iii
EXECUTIVE SUMMARY ....................................................................................................................1
BUSINESS DESCRIPTION/ LOCATION ............................................................................................1
MARKETING PLAN .............................................................................................................................1
ORGANIZATION AND MANAGEMENT...........................................................................................1
PRODUCTION.......................................................................................................................................1
FINANCIAL PLAN................................................................................................................................2
CHAPTER ONE.....................................................................................................................................3
BUSINESS DESCRIPTION...................................................................................................................3
1.1 BUSINESS NAME...........................................................................................................................3
1.2 THE LOCATION OF BUSINESS AND ADDRESS.......................................................................3
1.3 FORM OF THE BUSINESS OWNERSHIP ....................................................................................4
1.4 TYPE OF BUSINESS.......................................................................................................................5
1.5 PRODUCTS AND SERVICES ........................................................................................................5
1.6 JUSTIFICATION OF OPPORTUNITY...........................................................................................5
1.7 INDUSTRY ......................................................................................................................................5
1.8 GOALS AND OBJECTIVES...........................................................................................................5
1.9 ENTRY AND GROWTH STRAGETY ...........................................................................................6
CHAPTER TWO ....................................................................................................................................7
MARKET PLAN ....................................................................................................................................7
5. 2.1 CUSTOMERS...................................................................................................................................7
2.2 MARKET SHARE............................................................................................................................7
2.3 COMPETITION .............................................................................................................................10
2.4 METHODS OF ADVERTISEMENT AND PROMOTION ..........................................................11
2.5 PRICING STRATEGY...................................................................................................................11
2.6 SALES TACTICS...........................................................................................................................11
2.7 DISTRIBUTION STRATEGY.......................................................................................................12
CHAPTER THREE ..............................................................................................................................13
ORGANIZATION PLAN.....................................................................................................................13
3.1 MANAGEMENT PLAN ................................................................................................................13
3.1.2 RECRUITMENT, SELECTION, TRAINING AND PROMOTION..........................................15
3.5 LEGAL REQUIREMENTS OF PEOPLE’S PLAN.......................................................................17
3.6 SUPPORT SERVICES ...................................................................................................................18
CHAPTER FOUR.................................................................................................................................19
PRODUCTION/ OPERATION............................................................................................................19
4.1 PRODUCTION CAPACITY..........................................................................................................19
4.2 PRODUCTION / OPERATION STRATEGY ...............................................................................20
4.3 PRODUCTION PROCESS ............................................................................................................21
..............................................................................................................................................................21
4.4 REGUALTIONS AFFECTING PRODUCTION...........................................................................22
CHAPTER FIVE ..................................................................................................................................23
FINANCIAL PLAN..............................................................................................................................23
5.1 FINANCIAL REQUIREMENTS ...................................................................................................23
5.1.1 PRESTART SEED CAPITAL.....................................................................................................23
5.1.3 GROWTH AND EXPANSION...............................................................................................24
5.2 TABLE OF ANTICIPATED FUNDINGS.....................................................................................24
5.3 PROFOMA CASH FLOW PROJECTION FOR 12 MONTHS.....................................................25
5.4 PROFORMA INCOME STATEMENT PROJECTION FOR THE FIRST THREE YEARS.......26
PARTICULARS ...................................................................................................................................26
1ST
YEAR..............................................................................................................................................26
2ND
YEAR.............................................................................................................................................26
3RD
YEAR.............................................................................................................................................26
6. 116500 ..................................................................................................................................................26
23142 ....................................................................................................................................................26
5.5 PROFORMA BALANCE SHEET PROJECTION FOR THREE YEARS....................................27
5.6 CACULATION OF BREAK EVEN POINT..................................................................................28
5.6.1 CALCULATION OF RATIOS................................................................................................28
5.6.2 GROSS PROFIT MARK UP...................................................................................................28
5.8 DESIRED FINANCING.................................................................................................................29
5.9 PROPOSED CAPITALIZATION ..................................................................................................29
EXECUTIVE SUMMARY
BUSINESS DESCRIPTION/ LOCATION
The proposed YVONNE'S STATIONERY STORE. shall be a sole proprietorship it shall be
located in Awendo along Migori road.
The business shall be a sole proprietorship with capital derived from personal savings, family
and friends, and a loan from bank. The goals shall be to provide quality services and creating
employment opportunities in order to gain maximum profits.
The enterprise is located at a suitable place where the customers can easily gain access to the
products because of the superior infrastructure available.
MARKETING PLAN
The enterprise has positively identified and classified the customers into; domestic, commercial
and institutional with a total consumption capacity of 85, 000 units.
Currently, the market is served by three competitors who can only supply 59,978 units living a
market gap of 43, 000 units.
The proprietor intends to capture this gap within the next three years of operation.
7. ORGANIZATION AND MANAGEMENT
The management will be in the able hands of Yvonne Atieno- the owner/manager who will be
overseeing the businesses operations heading a workforce of assistant manager, cashier,
secretary, and watchman and grounds man. The workers will be paid a competitive salary. The
business also intends to comply with relevant regulations governing such businesses such as the
National Social Security Act, CAP 259 among others.
PRODUCTION
The enterprise requires equipment to the tune of 617,000 shillings. The business will purchase its
provisions from reputable suppliers at good prices the facilities will be and acquired and
maintained internally.
The proprietor has also identified a purposeful plan to achieve efficiency and effectiveness of the
production function to exploit the projected market to beat completion in the area following the
processes involved in product and services provision which will satisfy the consumers wants.
The proprietor has put measures to ensure that the business abides by the rules and regulations
governing businesses and that affect production.
FINANCIAL PLAN
This chapter indicates financial plan of business beginning with pre-operatinal cost,working
capital, cash flow projects, calculations and balance shee, charts, rations showing financial of
business at end.
8. CHAPTER ONE
BUSINESS DESCRIPTION
1.1 BUSINESS NAME
The name of the proposed business shall be YVONNE'S STATIONERY STORE. The name
‘YVONNE’ is a community name meaning winner. The second part of that name,
‘STATIONERY STORE’ reflects the central activity of that business.
The proprietor shall use the name YVONNE to show effort in the business. The name shall
always remind the entrepreneur of what the business is after. This shall encourage the customers
to always visit the business because the name is so big and meaningful and also easy to
understand.
1.2 THE LOCATION OF BUSINESS AND ADDRESS
YVONNE'S STATIONERY STORE shall be located in Kenya, Migori county. Along Migori-
Kehancha road .
The location is preferable because of the adequate market.Both primaly Secondary schools ,
colleges , hospital and administration centres can take breakfast ,breaktea,lunch and evening tea
from the cafe. The site is accessible to both motorists and people as it is the central business
district of Wiga Location where all the administrative operations are carried out. Hence there is
adequate security.
9. MAP OF GEMA COFFEE CAFE.
YVONNE STATIONERY STORE,
P.O.BOX 987,
MIGORI.
1.3 FORM OF THE BUSINESS OWNERSHIP
Proposed business shall assume the sole proprietorship form of business ownership. It shall be
owned by YVONNE ATIENO.
The sole proprietorship is preferred by the owner because;
• The sole trader enjoys all the profit alone.
10. • Share the secrets alone
• Decision-making is easy
• Close supervision of the business.
1.4 TYPE OF BUSINESS
YVONNE'S STATIONERYSTORE is a commercial form of business, as a commercial type of
business it is to get involved in buying and selling of the Stationery materials e.g. reading
materials either in large quantity or small quantities packed without changing their nature form.
As a commercial business YVONNE'S is to purchase stationery materials from the suppliers and
then deliver them to the final customers.
1.5 PRODUCTS AND SERVICES
YVONNE'S STATIONERY shall offer the following products to his customers books,
novels.journals and magazines. The products offered by the proprietor will be of high quality,
high standard with different colours; shapes and sizes that are well packed according to their
sizes and weight. Immediately the business commences, the goods will be packed in small,
medium and large packs depending on the economic status of the customers to be satisfied.
1.6 JUSTIFICATION OF OPPORTUNITY
The idea of opening YVONNE'S STATIONERY STORE came to mind after realizing the high
demand of stationery materials around the area.
The population in that area also favored the marketing of the products. Security around Ting'a
market is also high that can safe guard the business premise all the time, besides, good transports
and networks was a good ideal for to business.
1.7 INDUSTRY
The proposed business falls under the stationery industry. The industry is a fast growing one
since there are a lot of activities going on.
1.8 GOALS AND OBJECTIVES
The proprietor intends to maximize profit by; reducing the operation cost by 16% after a period
of one year, increasing the sales volume by 5% per year and minimizing expenditures by at least
8% per year.
11. The proprietor also aims at providing quality products by; employing one experienced and
skilled person, buying at least one machine e.g. power saw per year and reduce customers
complains by 9% per year. The proprietor wishes to improve the living standard by providing
good social amenities e.g. good housing water supply, electricity and others to the employees by
0.5%, paying good wages by increasing their earnings by 3% per year sand providing incentives
to best farmers as a way of motivating them.
1.9 ENTRY AND GROWTH STRAGETY
YVONNE'S STATIONERY STORE intends to ENTER the market through creation of
awareness by advertisements in local radio stations as Ramogi fm.
The proprietor shall also use sign boards at strategic points such as junctions and posters shall be
pinned on the building and social places such as market centers, health centers and churches.
The proprietor plans to carry out trade fares and exhibitions during annual shows in the county.
This shall enable the business to be famous to provide discounts to the customers in order to
retain them.
12. CHAPTER TWO
MARKET PLAN
2.1 CUSTOMERS
YVONNE'S STATIONERY STORE shall sell his products to the customers who live around
Mogori center especially from the rural area and might find it very difficult to purchase the
products from Homa-Bay town yet there is YVONNE'S STATIONERY STORE along the way.
The domestic customers to YVONNE'S STATIONERY shall include family members and
people around Migori center. Customers will be; students around migori.The customers shall
obtain goods in large quantities YVONNE'S STATIONERY at retail price for the purpose of
maximizing profit
The third group shall be institutional customers who also buy relatively large quantities, this
shall include; Kanga high school, Migori boys.
2.2 MARKET SHARE
The potential competitors of Migori centre comprises; umoja stationery, keumbo stationery &
Yvonne stationery following proportion;
Umoja stationery 15,000 30%
keumbo stationery 15,000 30%
Yvonne stationery 20,000 40%
Market share
COMPETITOR 1st year 2nd year 3rd year 4th year 5th year
Yvonne stationery 14,000 14,000 14,000 14,574 7000
Keumbo stationery 11,000 11,000 11,000 9108 6500
13. Keumbo stationery 8,000 8,000 8,000 6073 5761
2.3 COMPETITION
The research carried out by the owner of the business between May to December 2022 showed
that there are four competitors namely;
COMPETITOR’S SWOT ANALYSIS
COMPETITORS STRENGTH WEEAKNESSES OPPORTUNITIES THREATS
YVONNE
STATIONERY
P.O.BOX 131
MIGORI
-Has good
number of
customers
-Offer after sale
services.
-Large volume
of goods
-Lack skilled
personnel
-Lack enough
resources
-Adequate
customers.
-Maximize profit
-More
competitors
-Large scale
supply
UMOJA
STATIONERY
P.O.BOX 29
MIGORI
-Well trained
personnel.
-Large volume
of goods
-Poor time of
operation
-Lack customer’s
language
-Large stock
-Adequate
customers
-Low turnover of
customers.
KEUMBO -Room is well -Poor operating -Good number of -Low pricing of
14. STATIONERY
P.O.BOX 441
MIGORI
equipped
-Adequate sales
agents
time
-Lack adequate
resources
customers
-Adequate
personnel
goods
2.4 METHODS OF ADVERTISEMENT AND PROMOTION
The designer intends to create awareness of the enterprise to the customers by; advertising
through making a list of existing good and services, their prices quality and quantity which are
well packed and pin them on poles along the roads through print posters and distributes them
manually. The proprietor also plans to use audio e.g. radio to create awareness to the general
public to make the business well known within the country. The advertisement is to persuade the
customers to consume goods and services offered in large quantity and maximize profit.
2.4.1 PROMOTION METHODS
The owner of the business intends to increase the image of the business by erection of some
public utilities like bus stage shade, social responsibilities e.g. participating in fund raising within
the community and attend funerals
2.5 PRICING STRATEGY
YVONNE STATIONERY STORE prices will vary according to the competitor’s price for
example when the competitor price for a Novel at 1,500/= then the price for the same product in
YVONNE STATIONERY STORE shall be 1,200/=.
The proprietor shall also use the government price guidelines. This is where the owner finds that
the price for a commodity has been fixed by the manufacturer. The business owner shall also use
cut throat pricing strategy where competitor price minus five shillings to give selling price and as
the demand increases the prices will also respond to increase in demand
2.6 SALES TACTICS
Since the proprietor is professional, he knows how to maximize sales levels. Besides that, the
proprietor shall also employ sales agents to supply the products in different places so as to reach
large number of buyers hence benefits are high in large production.
Secondly the proprietor shall also employ qualified and competent personnel who will give out
advice description to the customers thus help in running the business smoothly. They will also
decide to supply goods of high quality and more attractive thus more customers.
The proprietor intends to offer after sales services and these are additional benefits given to
customers after buying e.g. transportation and packaging.
15. 2.7 DISTRIBUTION STRATEGY
The proprietor decided to use different methods to distribute the products to reach the people; the
major means of transport used is by use of roads. The main vessel of distribution will be
motorbike, carts, Lorries and bicycles. The main reason why the proprietor decided to use these
is that they are easily accessible and easy to maintain. The goods are obtained from producers to
customers and this is direct distribution but the owner operates under indirect where products are
obtained farm producers to suppliers and consumers.
CHAPTER THREE
ORGANIZATION PLAN
3.1 ORGANIZATIONAL STRUCTURE
16. 3.1.1 DUTIES AND RESPONSIBILITY OF THE MANAGEMENT
PERSONNE
L
QUALIFICATIO
NS
NO
.
RECRUITME
NT
DUTIES RESPONSIBILI
TY
Manager - Diploma in
Informational
science
1 Allocating
funds for
purchases
Depositing
funds
Paying of
employees
Looking
for
contracts
- Bearing risks in
business
- Implementing
decisions
ASSISTANT
MANAGER
- Certificate in
Information
science
1 -
Representi
ng the
manager in
meetings
-
Supervisio
n of staff
members.
- Organizes sales
- Delegating
duties
SECRETAR
Y
- Certificate in
Secretarial studies
Interview - Receiving letters
from other
business
SALES
AGENTS
1 Interview - Selling
products
- Create
awareness
about the
products
and report
on
customer
behavior
and tastes
- Ferrying of the
staff
17. CLEANERS - Minimum grade
of D- or 250
marks
2 Interview - General
cleaning of
the
business
premises
SECURITY -Minimum grade of
D+
2 Interview - In charge
of the
building’s
security
- Ushering
the
customers
to the
premises
- Guarding
the
customers
and their
property
when in the
premises
- Raise alarm in
case of theft
3.1.2 RECRUITMENT, SELECTION, TRAINING AND PROMOTION
3.1.3 REMUNERATION
These are reward for labour; the owner manager intends to give his employees better payment
depending on their working rate to motivate them. Remuneration will be based on the piece rate
i.e. according to work done. The will also give remuneration basing on the time rate i.e. for how
many hours that one works and the dates for the increment of salary will be at the end of the
financial year.
3.2. SELECTION
Selection shall be done following the max scored by each of the applicants during the interview.
The most suitable shall be selected to occupy the vacant position
3.2.1 TRAINING
18. the management shall provide in house seminars and workshop to its employees to enhance
quality service delivery in the business. This shall involve having various experts in the
respective disciplines related to the business.
3.3 PROMOTION
The plans to elevate employees to high ranks based on their attitude towards duties, time
consciousness, loyalty and period of service
3.4 INCENTIVES
These are additional benefits offered to the employees in order to boost their moral towards
work. The owner manager will also aim at improving terms and conditions of services to
motivate the workers; this will include giving those monetary benefits e.g. house allowance,
transport allowance and medical allowance. In addition to that, they will be given non-monetary
allowance e.g. protective clothing, field execution, free tea, lunch, and transport, end of year
party, prizes, housing and complements.
The proposed salary structure of MAICHA’S HARDWARE
Position No. Basic
Salary
House
Allowance
Medical
Allowance
Computer
Allowance
Gross
Monthly
Gross
Annual
Manager 1 19,000 2,000 1,300 600 22,900 274,800
Assistant
Manager
1 11,000 1,700 800 300 13,800 165,600
Cashier 1 9,600 1,600 800 200 12,200 146,400
Sales Lady 1 10,000 1,500 750 300 12,550 150,600
Sweeper 1 4,900 1,400 700 200 7,200 86,400
Security
officer
1 3,500 800 600 100 5,000 60,000
19. Driver 1 5,000 1,600 900 100 7,600 91,200
Total 1 81,250 975,000
3.5 LEGAL REQUIREMENTS OF PEOPLE’S PLAN
The owner of the business has identified the legislation that affects human resources in an
organization. These include relevant acts of the parliament that protect human rights on the
places of. They include;
I) THE FACTORY ACT CAP 51, NO 61 OF 1944
It states that “the qualification and experience on the person’s employees in such institution and
facilities there in regard to the conduct of such texts examination and inspecting more than one
person or institution can be recognized as a competent person in relation to a factory” therefore
the proprietor will recognize the qualification of every worker and pay the accordingly.
II) EMPLOYMENT ACT CAP 227
This ac states that employment shall be within two months after the beginning of the
employment provide the worker with written statement of the particularly on employer, form of
duration, date of commencement of employment, job description of employment, place of work,
house of work and remuneration rate and lastly methods of calculation and detail of any benefits.
The proprietor is to prepare these documents to all business employees within a period of two
weeks after interview and commencement of the work by the employee.
III) NATIONAL HOSPITAL INSURANCEFUND ACT 255 SECTION 09
20. It states that employee and employer in the public section are obliged to register themselves to be
able to access quality and affordable health services. It requires that all eligible members from
formal sector to be registered. For those in the formal section, it is compulsory to be a member
and voluntary and therefore proprietor is planning to register all her employees to ensure that
they get affordable and high quality services.
IV) WORKMEN COMPENSATION ACT CAP 8 OF 1899
This law enacts that insured worker has the right to save the employer and put the burden out
proof of the employee” the employer that works in any organization is allowed and protected by
the law to save her or his employees in case of injury or accident at the place of work. Therefore,
the proprietor is also intending to protect her employees from accident and injury by indicating
some danger points and also set aside some amount of money to be used in the treatment of any
employee who falls in the same.
V) WORK INJURY BENEFIT ACT OF 2007
The act state that all employees to obtain and maintain insurance policy cover them against any
liable to pay compensation to an employee injured while at work about pay compensation to
employees by the proprietor.
V) NATIONAL SOCIAL SECRITY FUND ACT CA 258
It states that all employees obliged to register with new pension fund. It is therefore spells that
the membership in the pension fund is mandatory for all employed persons between the ages of
18years to 60years. The proprietor is therefore planning to abide by this Act by registering all
permanent workers to this pension fund.
3.6 SUPPORT SERVICES
INSURANCE
The business shall be insured in care of any risk in order to compensate for any loss. This will be
obtained from Omata Insurance Company P.O BOX 160, Mogori.
BANKING SERVICES
21. Banking services is very important to the business since it serves the purpose of getting loans and
saving business money. This shall be obtained from Co-operative Bank of Kenya
Co-operative Bank of Kenya
P.O.BOX 731
Migori.
CHAPTER FOUR
PRODUCTION/ OPERATION
4.1 PRODUCTION CAPACITY
As per the research done by the proprietor of GYVONNE STATIONERY STORE the business
requires these physical facilitates to run effectively.
SUMMARY OF PROPOSED PRODUCTION CAPACITY
Item Quantity
required
Unit
cost
Total
cost
When
required
Ownership Source Maintenance Rate of
depreciation
Premises
Land
Building
Sub total
1
1
126,000
240,
000
366,000
126,000
240,
000
366,000
Start up
Start up
Owned
Owned
Madiany
Madiany
Internal
Internal
0.2%
Plant &
machinery
Power saw
Calculator
Computer
Sub total
1
2
2
35, 000
1,200
35,000
350,
000
2400
70, 000
107,400
Start up
Start up
Owned
Owned
Kisii
Kisii
Kisii
external
Internal
external;
2.8%
2.5%
Ave. 4%
Fixtures &
fittings
Shelves
Tables
Shelves
Counter
Sub total
8
4
1
1
1200
1000
6300
4300
9600
4000
4, 000
4300
24,200
Start up
Start up
Start up
Start up
Owned
Owned
Owned
Owned
Kisii
Kisii
Kisii
Madiany
External
External
External
External
0.2%
0.1%
0.3%
0.3%
Ave. 7.5%
Tools &
equipment
Water Tank
Dust coats
Rubber
stamp
Fire
2
1
3
1
15000
1000
300
3000
3000
2000
600
3000
36,300
Start up
Start up
Start up
Start up
Owned
Owned
Owned
Kisii
Kisii
Kisii
Kisii
External
External
External
External
0.1%
0.1%
0.1%
0.1%
1%
22. extinguisher
Subtotal
Automobile
Motorbike
Sub total
1 95, 000 95, 000
95, 000
Start up Owned Kisii External 2%
Ave. 2%
Grand total 955,
600
4.2 PRODUCTION / OPERATION STRATEGY
These are the plans to make the plans and operations of the firm efficient and effective.
The business management shall make sure that business affairs are carried out efficiently in order
to meet the market demands. This shall be done by making sure that ideal machines are put in
use to avoid using less efficient machines.
The firm shall also make sure that the labor is utilized to full capacity to make sure that the
objectives of the firm are met. This shall be done by making sure that every employee does his
work to perfection. The firm shall motivate the best performers by offering gifts and presents to
them where necessary.
The firm shall only recruit the right personnel are employed and for the right job and shall avoid
giving a job to someone who is not qualified or suited for it. There shall be no over employment.
The number of personnel shall be equivalent to the kind of work to be done to avoid wasting
labor.
Raw materials shall also be used efficiently and are cost effective to avoid wastage. Raw
materials shall be acquired according to their demand to avoid over stocking and under stocking.
23. 4.4 REGUALTIONS AFFECTING PRODUCTION
4.4.1 BUSINESS ACT REGULATION
Under chapter 5 of the business Act one should only carryout the type of business that has been
registered. Therefore, the business shall be duly registered to comply with this Act.
4.4.2 ENVIRONMENT REGULATIONS
24. Under chapter 5 section bill right section 63 and subsection3 of the environment Act requires
that the business be kept in a tidy manner in order to comply with the act and to maintain the
environment.
4.4.3 THE SALE OF GOODS ACT CHAPTER 31 SECTION 28
“It is the duty of the buyer to accept and pay for them in accordance with the terms of the
contract of the sale”.
This has been compiled by the proprietor by distributing and receipting after the payment has
been made.
4.4.4 LABOUR REGULATIONS
Under chapter 5 of the constitution, under the bill of rights part and 1 and 2 states that everyone
has a right to fair labor protection, fair remuneration, reasonable working conditions and
participate in the activity and programmes of trade unions.
The employee should be given his rights and not overworked by the managers and given good
working conditions.
CHAPTER FIVE
FINANCIAL PLAN
5.1 FINANCIAL REQUIREMENTS
5.1.1 PRESTART SEED CAPITAL
25. ITEMS COST
Premises
Plant and Machinery
Tools and Equipment
Furniture
Automobile
366, 000
107, 400
36, 300
24, 200
95, 000
TOTAL 628, 900
Preliminary expenses
Recruitment expenses
Initial research
Electricity installation
Initial stock volume
Water tank installation
Initial insurance
Initial advertisement
Contingencies
Trade license
4, 500
2,500
35, 500
109, 000
14, 000
12000
2,100
26, 000
8, 500
Total 208, 300
5.1.2 OPERATIONAL EXPENSES
Particulars Amount Total Cost Per Year
Salaries and wages
Electricity
Communication
Travelling
52, 000
1,000
3, 000
1,600
624, 000
120,000
36, 000
19, 200
26. Advertisement
Water
General Expenses
License
Insurance
Repair and maintenance
Stationery
Medical
230
950
1,200
400
1050
500
2,760
11, 400
14, 400
8, 500
1, 200
4, 800
12, 600
6, 000
Total 752, 860
Table 6
5.1.3 GROWTH AND EXPANSION
PARTICULARS AMOUNT
Large premises
Additional labour
Further research
High stock level
Additional machinery
200, 000
110, 000
105, 000
420, 000
800, 000
Total 1, 435, 000
Table 7
5.2 TABLE OF ANTICIPATED FUNDINGS
STAGE TOTAL EQUITY LOAN SALES PROFIT
Prestart
Operational expenses
Growth and expansion
832, 200
752, 869
1,435, 000
520, 000
-
205, 000
550, 000
-
65, 000
-
400, 000
-
-
-
307, 000
Total 3,020, 060 725, 000 1, 200, 000
Table 8
28. 5.4 PROFORMA INCOME STATEMENT PROJECTION FOR THE FIRST THREE
YEARS
PARTICULA
RS
1ST
YEAR 2ND
YEAR 3RD
YEAR
Sales
Less cost of
sales
Opening stock
Add purchases
Goods available
Less closing
stock
Gross profit
Sundry revenue
Total gross
profit
Less expenses
Salaries and
wages
Rent
Electricity
Water
Insurance
Stationery
Communication
Travelling
Medical
License
general
expenses
-
3329
8115
90.7
5
109,00
0
124,00
0
233,
000
116,50
0
624,00
0
36,
000
12,
000
11,
400
12000
2760
19,200
20400
11,
2,133,33
4
3509917
1504508
3
116, 500
2,016,83
4
2,016,83
4
3329
90.7
5
4200
9900
11650
0
16120
0
27770
0
23142
12600
0
8700
2160
3000
10000
9600
3600
24480
9600
2500
6000
3333
254558
251877
6
946128
22990
23450
3329
8239
4200
9900
76444
23142
209560
232702
19392
755040
51840
17280
3600
10000
11520
43202937
6
11520
2500
3333
213310
339202
4
339202
4
29. Interest on loan
Depreciation
Premises
Plant and
machinery
Fixtures &
fittings
Tools and
equipment
Furniture
Automobile
Fictitious assets
Net profit
96.8
1900
7644
0
000
14,400
19166
3333
76894
81857
1572648
444, 186
7644
0 76894
81857
157264
8
0
81857
76894
109456
109,
456
328268
5.5 PROFORMA BALANCE SHEET PROJECTION FOR THREE YEARS
YEAR
ONE
YEAR TWO YEAR THREE
PARTICUL
ARS
COST DEP
R
BK
VALU
E
COST DEPR BK
VALU
E
COST DEP
R
BK
VALU
E
Premises
Plant and
machinery
Fixtures and
fittings
Tools and
equipment
Furniture
Automobile
Investment
Fictitious
assets
366,
000
107,40
0
24, 200
36300
107,00
0
95,000
230,00
0
229,
320
732
3329
96.8
90.75
4200
1900
-
7644
0
336526
8
104071
100085
96761
51800
290100
156882
00
152880
365,26
8
107400
108200
107000
56000
300000
219634
80
229320
1464
6658
16230
16478
8400
19800
-
152,88
0
364536
100,74
2
91970
90522
47600
280200
219634
80
76440
366,00
0
107400
108200
107000
56000
300000
307488
72
229320
2196
9987
24345
24717
12600
29700
-
12800
0
363804
79413
36028
23910
89300
270300
307488
72
nil
TOTALS 1,002,7
20
8258
9
969,42
2
1,002,7
20
16517
7
594,
963
1,002,7
20
247,7
66
822,
455
Current
assets
Closing stock
Outstanding
debtors
Prepayment
Bank
Cash
Less current
liabilities
Creditors
116500
9334
23,000
6368
2368
5,000
1575
70
5,000 152570
112199
2
151450
12134
29900
8278
3078
6500
20207
0
18000
0
195570
790533
467938
499800
12500
200000
99262
216,00
0
17233
8450
230533
8783
239316
30. Working
capital
Capital
employed
Financed by
capital
Equity
Net profit
Less drawings
Net capital
Long term
liabilities
Loan
725,00
0
166023
38
385004
725,00
0
157264
8 22976
48
400,00
0
189764
8
404,
170
725,00
0
234737
49026
3
30000
-
385,00
0
Net worth 444,18
6
112199
2
239,
616
5.6 CACULATION OF BREAK EVEN POINT
BEP = Fixed Cost X100
Contribution
= 1,766,000 – 915, 000
851, 000
Contribution = sales – variable cost X 100%
Sales
851,000 x 100
1766000
= 46%
BEP = 273000 X 100
46
= 593478.26
5.6.1 CALCULATION OF RATIOS
a) Liquidity ratio
Current ratio = current assets
Current liabilities =933, 000 =1:4
250, 000
b) Acid test ratio = current assets – stock = 933, 58499 = 1: 39
31. Current liabilities 250, 000 = 1:4
c) Gross profit margin = gross profit X 100 = 919, 500 X 100
Sales 1766000 =52%
5.6.2 GROSS PROFIT MARK UP
Gross profit mark-up = 3,852, 184 X 100
593478.26 = 649
Net profit mark-up = net profit X 100 234737 X 100
Cost of sales 360533 = 6.
5.8 DESIRED FINANCING
Sourc
e
Facility Amoun
t
Rate
Of
Interes
t
Repayme
nt Period
Repaymen
t Pattern
Grace
Period
Collatera
l
Required
Any
Other
Condition
s
KCB Long
term
loan
600,
000
15% 2years Monthly
installment
s
2
month
s
Log
book
Proven
credit
worthines
s
Equit
y
bank
Overdraf
t
100,
000
10 years Monthly
installment
s
2
month
s
Title
deed
Active
account
KWF
T
Short
term
loan
300,
000
7% 1 years Monthly
installment
s
2
month
s
Group
guarante
e
Registere
d member
5.9 PROPOSED CAPITALIZATION
CAPITAL STRUCTURE
Source
EQUITY
32. Personal savings
Sales of property
LONG TERM LIABILITY
Loans
KCB
Equity bank
200, 000
517, 629
820, 000
1, 525, 000 2, 130, 000