Religious and Ethnic Diversity

| Religious and Ethnic Diversity| ETH125| | Lavetta Hayes| 3/24/2013| | The Mormons believe that there were Jews in America and that Jesus came to America and not the Middle Eastern holy land. They also believe that the founder of their religion learned this information and other founding values of the Mormon religion based off of some golden tablets that came down to him from heaven. Personally, I think that those particular beliefs are kind of crazy. However, one of the more interesting beliefs that the Mormons hold is that when they die and go to heaven.They will be reunited with all of their family, including past family members. Because of this particular belief, the Mormons keep very meticulous genealogical records of their families, so that when they do enter heaven they will know who their family members are. There is a genealogical library in every Mormon Church and followers of these churches will often spend hours at a time in these libraries researching their families. To my knowledge, no other mainstream Christian religion keeps such good track of all possible family ties. * The LDS (Latter-Day Saints) church has seen a lot of prejudice against their beliefs.Even from the beginnings of the religion, many societies have disagreed with their views. Because of this disagreement and over all fear and misunderstanding of the religion, the followers of the religion have been asked to leave many states. In one particular case, there was actually a war between the state of Missouri and the followers of the church. * Throughout history, only until the 20th century, most of what the Mormons experienced with other religions was ostracization and fear. Even after the war that had occurred in Missouri, they still found persecution to the places they emigrated to until they finally settled in Utah.Because of all of the mistreatment, this has caused Mormons to be a very tightly knit community that is very secretive to outsiders. Many Mormons keep their religion t o themselves and their church congregation. * One of the most recognizable things that the Mormons have brought us is their incredibly famous, and very talented Mormon Tabernacle Choir. This choir has won multiple awards including a Grammy and Emmy for their performances. They have performed for multiple presidents and even at the Olympics.They have released multiple albums of famous hymns and toured all over the world. This choir has played an important role in helping the overall image of the church. * The Latter Day Saints also boast one of the best genealogical libraries in the country, due to their beliefs about family, and are major supporters of The Boy Scouts of America. Many BSA troupes across America are funded by a local Mormon church and the National Church awards BSA money every year so that they may continue their efforts. The major genealogical libraries of the LDS churches are constantly growing.The Mormons are also known for building and maintaining extremely gorgeo us churches in major LDS communities, many of which are in Utah, but there are also large, glorious churches in Las Vegas, New Mexico, and various areas in Southern California. The Mormons have seen a lot of persecution in American history. When the religion was originally founded, most communities thought that they were strange and like other religions before them (Judaism in Germany, Paganism in the Dark Ages, and what some places in America are trying to do to Sharia Law), the religion was ostracized.This led to a great migration of the Mormon people to Utah, their Zion. They found peace there for many years, but as the times changed and society changed, people once again questioned the Mormons for their oddness. People today still think the Mormons are odd but on the grander scheme of things, they have not come in to light since the 70’s. The world has bigger things to be prejudice against today so there is no point in currently questioning a religion that, in the end, do es believe in Jesus.In the 60’s and 70’s the Mormon Church got a lot of attention because many people were not at ease with the Mormon Church’s view on marriage and polygamy. This caused a rift in the Mormon culture and created two sects of the church: The Fundamentalist LDS and the we know now as just Jesus Christ Church of Latter-Day Saints. The Fundamentalists were pressured to leave the traditional Mormon cities, and have since moved and founded their own communities across the Northern and Southern Sierra Nevada. No sources are entirely clear on why the Mormons have seen as much discrimination as they have.Though I believe that a basic understanding of human nature would show that the reason this religious group has seen so much persecution is because many people fear what they do not understand, and do not seek to understand what it is they fear. The Mormons have a some, even myself, would consider to be strange beliefs. Their original stance on polygamy, their strict health code, and their continual belief to dress and behave modestly. In today’s day in age the latter seems nearly impossible but they still manage to dress differently, which I am sure is a source of discrimination for those that venture outside of their communities.The Mormons have long been thought to be polygamists, in where one man has many wives known as â€Å"sister wives†. While this was true at one point, and in some cases still is, the majority of the churches no longer practice this. Still, this has permanently marred their public image. Devout Mormons, even today, still follow strict health practices. Many of them do not consume or drink sugar, caffeine, tobacco, or alcohol, and keep their food natural and free of modern chemicals. Learning about this religion was interesting, to say the least.I am one of the few people I know that knows my ancestral line so well, and that is because of my grandmother on my father's side. When I asked her why I know this, and why she knows this, she told me about the Mormon's belief of their families in heaven. And while I am a fan of natural foods, and live a relatively substance free life in terms of alcohol, caffeine and sugar, to think that I could not have them as a Mormon would make me sad, because I love chocolate. I cannot say that I fully understand the Mormon religion, or that I ever will, or that I ever want to.They are a peaceful people, and when they come to my door and I tell them that I am happy with the religion I am, they smile and tell me to have a nice day and move on. All that I am concerned about is that they are peaceful and do not hate me for being a different religion from them. Knowing that they are means that I can continue to think them a bit odd, but not hate or prosecute them for it. I will forever understand that they are different, and because of that I will not ever hold their religion against them because I am different, and in that way, we are the same.I might not ever understand more than that, but what is important is that there is peace for them and me. * The people we know as the â€Å"Asians† are many and varied, in looks, culture, and religion. The term of â€Å"Asian† refers to anyone that looks Japanese, Chinese, or, to put it more bluntly, has a rounder face and slanted eyes. Many people forget that India is a part of the Asian continent, as well as what we know as the â€Å"middle east,† the country made famous in the movie Borat, Kazakhstan, and my personal favorite, Russia!There are over 40 different recognized major languages in Asia, and this is not including smaller dialects and over 15 different recognized religions and spiritual beliefs, some of which we are familiar with, and some of which we are not. A few of these recognized languages are Russian, Vietnamese, Korean, and Arabic, among many others. We are familiar with the religions of Christianity, the views of Atheism, and Judaism. Another major religion in Asia, specifically Japan is Shinto. Confucianism is popular in Korea and Islam is the largest religion of Asia. * Many races from Asia have been greeted here in America with fear and disdain.Even though we are the â€Å"great melting pot,† each group of people that has immigrated here has seen their fair share, and sometimes more than their share, of hate, no matter what color their skin is or where they are from. In modern days it is easy for us to recognize the tenuous relationship that Americans have had with Muslim Americans. While the discrimination of the Muslim Americans is in the decline, there is still a lot of fear amongst the American people of this particular group at this time in history. * The country of Asia has been very war torn within their own borders as well.Many Jews within Russia are still prejudice against, the wars in the Middle East, the war and continued disdain between China and Japan, the North Korean and South Korean conflict, th e list goes on. America may be wary of immigrants throughout the years, but there has been and always will be conflict amongst countries within their own borders that will encourage them to come here or elsewhere for a better life. * One of the first things I thought of after reading this question in regards to the Asian people is Chinese New Year. It might sound racist, but I love the Chinese New Year so much.It is a fun and unique celebration that brings back great memories from my childhood, and I believe that many Americans enjoy that celebration as well. While it is something that is distinctly Chinese/Japanese, it has become part of American culture as well. I think that is only one example of the other holidays that have been brought over from Asia, and only one of the things that the Asian people have contributed to our culture. * I think more than just Holidays and fun languages, any group of people that has come to America has brought an overall understanding of their cult ure.While all immigrant groups in America have seen discrimination and prejudice, their persistence brings an understanding and eventual peace to their settling here. One of the most prevalent and frightening displaces of prejudice and discrimination against Asian people occurred during World War II, after the attack on Pearl Harbor from the Japanese. After that attack, due to fear of Asian spies within the country's borders, many Asian-Americans of Japanese or Chinese decent were required to move into internment camps located across the country.While these camps were not like the labor camps into Germany, they were not any less bad. While interred in these camps, the prisoners were forced to read and learn American propaganda, they were not fed well, their sleeping conditions were poor, and the living conditions were filthy, and just sad. Many of the inmates at the camps had their homes foreclosed on and all of their property repossessed by federal and local governments. After the prisoners were released from these camps, they did not have homes to go to, and had been separated from their families.They were also not welcome at many places to eat, live and work. If we travel further back in history, any Chinese immigrant that came to America in the 1880s was not treated very well. They were often beaten in the streets. Lynching and murder of a local Chinese immigrant was often looked over. They were hired as cheap, fast, and replaceable workers, so if one died, no one really cared and the work continued because it was understood that there would be a replacement very soon. In the case of the internment camps during World War II, that was something that was done out of fear.The American people were afraid and as a result, a terrible thing happened that we all try to politely ignore, but that can never be erased. In the case of the great Chinese immigration in the 1880s, well that was a different time. We were a much younger country then, and fear, discriminatio n, and prejudice were much more common place. It was very easy for any white American to distrust any person that wasn't the same color as them, and there was a belief then that white people were better than the other races.But with all prejudice and discrimination, along with that thought of superiority, it comes down to fear, ignorance and misunderstanding. As the country has matured, as has our understanding of the world. Different ethnic groups still see prejudice and discrimination, but there is a lot less killing than there was in days past, and we see things in a different way than what we did in centuries past. From what I know about the many peoples of Asia, I understand that like us, they are a country (many countries). Like us, they have their religions, their cultural views, their languages, and their lives.They hold different views on personal responsibility, familial responsibility, school, family values, and religion. Asia is an incredibly vast continent, and there ar e many different cultures on that continent. I know that each country is different in its own way and I respect that. I do not greet people from that continent with any kind of disdain or prejudice. The Mormons, the Chinese, and the Japanese as well as other Asians have seen similar discrimination in that at some point in American history, on American soil, they have been beaten, killed, pressured, and taken out of their homes.They have also seen religious persecution. There was a time where any religion that was thought to be Asian was celebrated in a major way here in America. Though now these cultures are well assimilated into American culture, they were once feared and ostracized. Even other cultures from the continent of Asia have seen prejudice and hatred at the hands of the Americans, but I am of the opinion that everyone that has come to America has, even the pilgrims, it has all just come at a different time in history and been enacted out in different ways. Times may chang e, but hate never really does.The major difference between the two groups is that one is recognized as a religious group, and the other, while having varied religions, is recognized mainly as looking different from white people. The Mormons were Americans that were hated and feared by other Americans. Many Asians are recognizably different from a traditional American, even if they are not what we typically think of when we think of â€Å"Asians. † The other difference is that the Mormons saw their persecution not because of the way they looked, while Asians, because they looked different, were looked down upon. Both have seen physical pain, but I would venture to say that theAsians have seen more physical pain than the Mormons have. After the Mormons came to Utah, most of the violence was over, but there are crimes committed against non-whites even to this day. And since Mormons have fallen off of the great radar of hatred for America, there are still many very racist areas o f the country that are acutely aware of the difference between whites and non-whites, and tend to make a big deal about it. America, while being known as the land of opportunity and the great melting pot, is a very scared, hateful country. Yes, there are many places within America that are very tolerant and peaceful, such as where I live.But there are also other places that are still very prejudice towards certain ethnic groups. As our country has matured, the hate towards different ethnic groups has been expressed in a different ways, but hate is still hate. Perhaps someday in a perfect world, America will just stop caring and realize that in the end it doesn't matter what language we speak, what religion we are, or what color we are, but instead realize that the most important thing is that we are all people. We are all human beings on the same planet and that is, and should be recognized as the most important unifying factor in us all.

Cocacola Marketing Strategy Essay

For example, for a pack of 375mL x 18 cans of Coca-Cola soft drinks it is priced at $9. 98 instead of $10. 00. This pricing strategy makes consumers perceive the products to be cheaper. Promotional strategies The business uses a range of promotional activities, shown in the table below. Promotional strategy Explanation of promotional strategy Advertising The Coca-Cola Company uses advertising as its main source of increasing consumer awareness. It mainly uses the television. There are many television advertisements on Coca-Cola products. This source allows the company’s products to reach a large audience. The latest television advertisement for Coca-Cola soft drinks was the `You know you want it’ advertisement. One of the older one are ` If you drink it, you get better of life’ The company also uses the radio as another source of advertisement. This is a cheaper source of approach compared to the television. Recently, the company benefited from its involvement in the world’s celebrated games such as the Olympics and the FIFA World Cup. Where millions were watching these games, the business had substantial advertising and promotions of the company’s brands. The cost of advertising over the past 3 years is shown in Fig. (11). Cost ($ mil) YearFig. (11) The Coca-Cola Company’s advertising costs Personal selling Every year, The Coca-Cola Company has a highly trained sales team, which acts as a representative of the company to the retailers. This strategy helps to maintain service and product loyalty. It has been demonstrated by the business to be highly effective. Publicity In February 2003, Vanilla Coke was released to the media as a news brief outlining the huge profit achieved by the business (from the Sydney Morning Herald 14th February 2003). This helped The Coca-Cola Company to strengthen the image of the business’s products. Place of distribution The Coca-Cola Company sells its products to bottling and canning operations, distributors, fountain wholesalers and some fountain retailers. These then distributes them to retail outlets, milk bar and corner stores, restaurants, petrol stations and newsagents. The Coca-Cola Company Wholesalers/distributors Retail/corner stores Restaurants, petrol stations Consumers The Coca-Cola Company’s distribution channel Place strategies Place strategies Explanation of place strategy Indirect distribution. The Coca-Cola Company uses intermediaries in its distribution. That is, the company does not sell its products directly to its consumers. Intensive distribution The Coca-Cola Company uses the intensive distribution strategy. The business’s products are sold in almost every outlet including:  · retail outlets  · small shops  · restaurants  · petrol stations  · newsagents  · schools  · sports and entertainment venues · from vending machines (v) Monitoring ;amp; Controlling

Contemporary Women in Visual Art Essay Example | Topics and Well Written Essays - 1250 words

Contemporary Women in Visual Art - Essay Example However, there is increasing war for fair representation of women in visual art. In the article â€Å"China’s Female Artists Quietly Emerge† by Cotter, this issue is deeply discussed. This paper presents a critical analysis of this article by evaluating its approach, relevant insights, authenticity, viewpoints, and authoritativeness among others. The place of women has been greatly contested in the recent times. As the article presents it, women in China have had no any chance in Chinese visual art for a long time despite their profound talents in different fields of visual arts. Having reached a breaking point, they are presenting their anger by openly defying social norms that enclose men into the world of arts. Cotter uses a rich mix of literature techniques to present her point of view. The article begins with a very interesting and captivating introduction that directly catches the mind of the reader. From the word go, the issue discussed within the article is intr oduced. Xiao Lu demonstrates her anger and protest in a national art gallery by shooting at a mirrored sculpture. It is actually ironical that this was the first Chinese government sponsored exhibition and did not address the role of women in visual art. What she had done was a symbolic explosion that expressed protest among the international art enthusiasts and critics. Indeed Li Xianting, an art critic, criticized the incident as a precursor to the infamous Tiananmen Square protests of 1989. The big issue presented by the article is the position given to women in contemporary art particularly in china. Women, however talented, are rarely given a chance to display their artistic talent, especially in visual arts. Men always take the first preference. Artwork done by women is a rare commodity to find even in large and modernized social settings such as Beijing. Although the article does not have a reference list, most of the information can be traced back to the original source. For instance, the event on the article correlates with later happenings as claimed in the article. A follow up on Tiananmen Square protests of 1989 shows that Xiao Lu protest event at the national gallery could indeed have been a precursor of the Tiananmen Square protests. Further investigation proves that Li Xianting is indeed claimed to be a Godfather of Chinese contemporary avant-garde art. Yin Xuizhen is indeed a contemporary art enthusiast as claimed in the article. These plus other examples prove that though the article does not have a reference list, the information contained therein is authentic and trustworthy. However, the failure to include references in the article has given the author a great deal of flexibility in expressing the main ideas. The main idea is developed from a neutral point without much influence from works of other authors. It can be claimed that the article is written in an idealistic point of view. The article takes on a woman character and develops her c ontribution to the agenda of contemporary visual artwork. The contributions of contemporary visual artists, such as Ms. Xiao, Lin Tianmiao, Yin Xuizhen, and Lu Qing, have been well elaborated, and this expresses the viewpoint clearly. The article presents the issue of contemporary artists in a time in history when gender equality and affirmative actions have received heightened attention. Interestingly, Beijing happens to be a global symbol regarding representation of women issues. The fourth world conference on women took

Research, design and write a journalistic piece Essay

Research, design and write a journalistic piece - Essay Example Anorexia is serious and the accusation is even more so. This makes an objective review of the facts for determination of innocence or guilt an important responsibility. The fashion industry and media shape societal perceptions of beauty, further functioning to influence self-image. Fashion models are invariably thin and, from the purely medical point of view, unhealthily so. Yet, rather than draw attention to this fact, the media acclaims the beauty of these models and upholds them as the ultimate personification of the ideal. The consequences, as Tierney (2001) explains is that the more impressionable of the young girls and women unquestioningly accept the unrealistic images of beauty propagated by the media as the absolute criteria of beauty and try to attain the ideal. The media has equated beauty with thinness and society has unquestionably accepted the correlation between the two. Given the considerable emphasis which society, which almost every single individual within, places on beauty, it is hardly surprising the countless women are striving towards the attainment of that ideal. The problem with doing so, as Thompson (1990) points out is that the ideal, as propagated by the media and the fashion industry, is twenty percent below the weight which science has defined as the healthy minimum.

Understanding Economic Diversification in the UAE Research Paper

Understanding Economic Diversification in the UAE - Research Paper Example Understanding Economic Diversification in the UAE This paper will explore the economy of UAE by discussing strength and weakness in a way that facilitates the understanding of the topic in the context of Abu Dhabi. Various issues related to labor, free zone and stock market are discussed in way that depicts their contribution to growth of non-oil sectors in Abu Dhabi. In this section, the paper seeks to identify ways through which labor, free zone and stock markets are supporting the diversification from the oil sector. Therefore, this gives an illustration of the ways in which Abu Dhabi is reducing the dependence on oil. The paper concludes with a summary and recommendations of the issues that will be explored. Understanding The UAE economy The economy of United Arab Emirates has been ranked the thirty-fifth freest economy in the 2012 index with a freedom score of 6.9, and it has experienced a growth of 1.5 using last year as the base year. This growth has been attributed to improvements in the property rights, monetary freedom and labor freedom. Moreover, the economy is ranked fourth in a list of seventeen countries in Africa and Middle East due to its overall score that is higher than the averages on various regions in the world. Registration of the best twenty enhancements in 2012 index has made a substantial contribution to improving economic independence. The business environments and conditions boosting investments have contributed to restructuring of the economic systems; thereby facilitating the establishment of pulsating private sector. Furthermore, sustenance of momentum growth has been facilitated by the open trade regime with cost controls. Therefore, the UAE has been focusing on being a regi onal financial hub with a banking sector dealing with the financial problems moderately well. However, there are deficiencies in legal systems and investment framework, which are restraining the entire economic freedom of UAE. There are judicial systems that intimidate foreign investors by increasing their vulnerability to political influence. However, corruption is deteriorating compared to other economies in the region. Abu Dhabi makes significant contribution to the oil yields resulting in a principal role in political and economic decision-making (The government of Abu Dhabi, 2008). Of late, the focus of the government has shifted towards alternate and non-oil resources, a process termed as diversification. This paper purports to discuss the concept of economic diversification, growth of the oil and non-oil sectors over the last ten years, contribution of labor, free zone and stock market to the growth of the non-oil sector in the UAE. Concept of Economic Diversification The con cept of economic diversification is associated with the process of risk reduction through division of the assets among various securities or forms of investment (Fridson & Alvarez, 2002). Therefore, diversification of income sources based on different and unrelated exposures to risk increases the chances of being compensated to the incidence of potential loss. Moreover, this is used in selection of a portfolio, fields of financial economics. Understanding this concept clarifies the reason behind government expenditure in UAE along with

Opportunity cost direct and indirect cost.&marginal cost, average cost Assignment

Opportunity cost direct and indirect cost.&marginal cost, average cost and sunk cost - Assignment Example Foregone opportunity cost is the cost of the discarded cost choice, the $50 work (McEachern 30). Q2. Last month, I was on a pondering mood. I had to scrutinize a sunk cost obstacle. A sunk cost is cost that had been previously used or paid, not recoverable (Mankiw 262). Gathering and analyzing the gym cost facts paid Last August 2012. The average activity cost was higher than the marginal cost. Marginal cost is higher than the basic cost. The cost is also known as incremental cost (Geetika384). I paid only $25 for one month’s unlimited use of the Gym. On the other hand, the average activity cost was $ 5 for each class. The average activity cost is the mean of all the relevant total activity costs (Taylor 214). Since I projected to attend 28 classes in one week, the total cost summed up to $ 140. Consequently, $140 is definitely higher than the $25

Paul in Contemporary Perspective (Topic B8) Essay

Paul in Contemporary Perspective (Topic B8) - Essay Example Such a mode of theologizing indicates a definite duplicity, actually a divided mindset in Paul’s ‘application’ and understanding of Scripture (Stanley 1993). There are further spiritual components which mention prophetic vows, while other components deal only with the material features of life, and moral conduct. This essay will discuss the assumption that Paul’s theologizing is an outcome of interaction between Scriptures of Israel and contemporary issues in his individual communities. While several of the more contemporary studies focus mainly on the clear references of Scripture by Paul, others find organizations of particular sections of Scriptures as the central arrangement of one specific epistle or parts of it (Gorman 2004). In spite of the differences of these scholarships, they appear to share to some extent a view of the connection of the Scriptures and Paul which highlights the and in this expression in a manner that builds some gap between the two elements, the Scriptures and Paul, instead of merging them (Gorman 2004). Though stressing the value of the Scriptures for Paul, the connection is portrayed as one between two different elements: there is the Scriptures of Israel on the one hand and there is Paul and the gospel he is declaring on the other hand (Campbell 2006). T he Scriptures are distinguished as providing support, providing the language, providing evidence documents for Paul’s Christian premises in his epistles (Campbell 2006). Paul is believed as ‘applying’ the Scriptures as a kind of prize to serve his own intention. In contrast, several scholars argued that the Scriptures are the symbolic dimension within which Paul inhabits, within which he is entrenched in his life and ideas prior to and following his call (Kern 1998). Hence he is viewed as thinking, acting and living from

Can a company strive for large profits while truly caring to the well Literature review

Can a company strive for large profits while truly caring to the well being of the general population - Literature review Example Responsible business enterprises strive to improve business performance, make profits, and contribute to the economic progress in the community. However, several business leaders are only interested in community activities that increase their profits. Social responsibilities of businesses are not restricted to profitable ventures. The organization can participate in activities that improve the conditions of the general population without direct or indirect profits. The big question is whether a business can remain profitable while caring for the wellbeing of the general population. Hill, R.P., Ainscough, T., Shank, T., and Manullang, D. 2007. Corporate social responsibility and socially responsible investing: A global perspective. Journal of Business Ethics, 70, 165-174. The current economies face issues of responsible business conduct such as product quality, health and safety, environmental protection, and compliance with laws and industry standards. These responsibilities originat e from the desire to make profits, which is determined by the relationship between the business and the society. Businesses rely on customer satisfaction to improve their profits margins. Customer satisfaction is caused by the attractive business activities such as services offered, environmental conservation, and product quality. These activities portray responsibility on the side of the business. The wellbeing of the general population is determined by responsible activities by the business. The standards of responsible business conduct go beyond the traditional expectations of maintaining morality. Business enterprises are members of the community, and they must enrich the economic and social conditions of the community. Improving the social and economic conditions of the community improves the wellbeing of the population (Porter and Kramer, 2006). Pursuing profits and economic superiority does not license ignorance or break of community norms, values, integrity, and respect. The business must engage in activities that uphold the morals and values of the society. Some activities such as advertisements may compromise the norms and beliefs of the society. Communities such the Chinese are conservative and are affected advertisements that involve body exposure and romance. Violent and immoral advertisements destroy the moral values of the community. Violence and immorality affect the wellbeing of the community and businesses participating in such activities may experience disapproval by the community. The general population provides market for products and businesses that overlook community norms and values are likely to make losses. Global business organizations have to uphold and respect different societal values and norms depending on the traditions of the community they operate. This determines the amount of profits acquired by business units across the globe (Gege, 2004). The objective of social responsibility of businesses is to generate the capital requi red for operations. Success for any business is measured in terms of profits and losses incurred. Businesses must cover the cost of capital, cover risks and uncertainties, and the needs of workers and pensioners. Businesses may be forced to compromise the quality of their products in order to maximize their revenues. This involves altering the material quality of products

Prohibition Underage Drinking Essay Example for Free

Prohibition Underage Drinking Essay Throughout the years advertisement has played a big part in the growth and popularity of many products in our country. Since the 1920’s advertisements have been used for cars, clothes, food and materialistic things that people want or think they have to have. In the mix of all these advertisements, alcohol is the most used, sought after, and dangerous advertisement in the industry. After the prohibition the safety of the people has been the number one concern since alcohol hit the streets. Where we place the advertisement has more of an impact on society and community than the advertisement does on its own brand. Since 1933, when the prohibition ended, advertising was something that people didn’t know much about. The products that were sold by alcohol companies were all sold by word of mouth or by being the first to sell a big order to a local saloon. Now advertising is not only important but it is a necessity. Unlike the 1900’s, businesses currently make teams to go out and make charts, graphs, and plots of all cities with bus station, bus benches, billboards and even characteristics to the city that match the target market that the company is trying to attract. What makes this so dangerous is the fact that companies have gotten so good at placing advertising, that they already know who the advertising will influence in that city before they put it up. The reason why this is bad is because unlike in the 1920’s, now businesses and companies can find out what parts of the country and what communities drink the most in what areas . In the business world this is great because it makes maximizing your profits really easy, but what they don’t know is that it is hurting the community. The areas that these advertising companies target are low income families, poor communities, and neighborhoods that are known for alcohol induced crimes. This has not only made the problem worse but it has created new problems like underage drinking. Advertising is perceived by teens in different ways than adults perceive it. When a teen sees an advertising in these kinds of areas often they get confused about what is really being advertised and often teens don’t have the support in their life to ask about what it really is. They try and take what they see on the advertisement and match it to what they see in reality. Often the only similarities teens make the connection with is parties, dancing, and girls. But what they don’t know about is the consequences. Since the 1920’s the government has been doing everything they can to stop alcohol induced crime, but it has only gotten worse. In the united states 80% of college students between the age of 18-20 are said to consume alcohol when at college. The universities have tried to set strict policies for drinking and having parties on campus, but all it has done is make the college kids more rebellious and determined to not get caught. This can be a main contributing factor to drop out rates, car accidents, unprotected sex, fights, and alcohol poisoning that has been a concerning statistic for many universities. The consequences that the universities and even the government have set up for underage drinking are become so serious that it can now effect your entire life with fines such as a year in jail, $500 fine, 3 year probation, and a felony. This can effect students and underage drinkers from getting jobs, driver license, and going to school in the future. As you can see advertising since the 1920s was nothing like it is today. They relied on word of mouth to sell their product to the right place and now we have cheat sheets and charts to send companies to the right buyer and sometimes the wrong consumer. As a part of the 20th century revolution we have to deal with the problems that the advertising has created as well as learn about what the advertising has taught us.

Illegal Immigration Essay Essay Example for Free

Illegal Immigration Essay Essay Almost all of us can say we are children of immigrants. Either our great grandparents or grandparents came to America for a better life. We know that the Statue of Liberty and Ellis Island are the symbols of that great dream that so many sought so many years ago. During a visit to Ellis Island last summer I learned that during the early 1900’s we encouraged immigration because it was a time when our country’s territory had grown and we needed more people to help with the continued development of our country. Today, however, we find that immigration is not seen as a positive for our country, but rather it is unquestionably considered a problem today in America. Immigration law is in the news a lot and immigration policy is a big topic discussed in congress; it is even a major issue for Obama’s administration. Some people in government believe that we should â€Å"close the door† and reduce the amount of people coming into our country; especially as it relates to the problems we have had with terrorist activities. But, I believe that the main problem with immigration is not the legal immigrants who come here following the rules, but rather it’s the illegal immigrants who sneak into our country over borders and then put a burden on our social services and do harm to our country. So, what is the solution? Currently there are almost 12 million illegal immigrants in America and that makes it just too expensive and a big project to just deport all of them at one time, so we need a better plan; something must be done. Illegal immigration inflicts a great threat to America. Aside from the belief that illegal immigrants are stealing jobs from our own citizens and the legal immigrants, but some illegal immigrants are causing crimes. In a 2006 study from January 1999 to April 2006 about 260,000 illegal immigrants committed almost 1 million sex offenses in America. Also illegal immigrants today make up 30% prison population in America. A topic that has been on the news often in other states where there is a lot of illegal immigrant crime is overcrowding of prisons. Many illegal immigrants are coming over and cause crimes and endangering the American citizens. But not all illegal immigrants are bad some illegal immigrants are here because they are trying to make a better live for themselves. Illegal immigration also has a great cost as well. Illegal immigrant households imposed, in total, costs exceeding $26 billion for the federal government, while these immigrants paid only 16 billion dollars in federal taxes, therefore creating a fiscal deficit of $10. 4 billion per year at the federal level. The largest contributors to this deficit were Medicaid with $2. 5 billion, medical treatment for the uninsured with $2. 2 billion, food-assistance programs with $1. billion, the federal prison and court systems with $1. 6 billion, and federal aid to schools with $1. 4 billion. While I believe there are too many illegal immigrants to have them all deported, I do think that those illegal immigrants who are taking up criminal activities are the ones that should be deported; rather than put in our already overcrowded jails. I think the other illegal immigrants who actually want to become a citizen and make a life for themselves should be able to come forward, and if they pass criminal background checks and pay fees and penalties, they can then be eligible for a provisional legal status. Agricultural workers and those who entered as children should also be eligible for the same program. This would provide a process and a way to control the amount of people coming to the country. These individuals would wait until existing legal immigrations become citizens, then they can get in line to become a legal immigrant. I think another thing that could be done is have a startup visa for immigrants who want to come here and start a business. If their business does grow further and is successfu, they should then have the option to stay permanently. This would create more jobs and strengthen the community. I think we should also have programs set up that would help new immigrants coming over find jobs or a list of people to call for work. I also think we should have programs to verify the eligibility of a worker to help employers find people who are available to work. In the president’s plan he had a program called E-verify . I agree with his plan to expand the use of this program. One of the last things I think we should have in our immigration policy is something that encourages education. For example, immigrant children who attend college could also earn credit toward citizenship. I also believe that all immigrants filing for permanent status should also be required to learn English within 5 years of their arrival. It’s crazy that our country spends all that money and time with â€Å"English as second language† classes in schools and in communities. If I decided to go live in Italy, that government would not start to translate all their signs and advertising so that I could understand it. Nor would they pay for me to attend special classes to learn their language. If I decided to live and work in Italy, it would be my responsibility to learn the Italian language before I go there or attempt to become a citizen there. Unfortunately, immigration continues to be a problem mainly because our country can’t handle the huge influx of people wanting to come here. Although our country was founded by â€Å"immigrants†, we no longer are capable of dealing with all the other issues like education, jobs, healthcare and housing, that come with allowing more people to come to our country, I understand there is no easy answer, but I do think we need to make sure we are protecting our country and our citizens first.

The Mystery Behind Sudoku Mathematics Essay

The Mystery Behind Sudoku Mathematics Essay Puzzle games can be very enjoyable and is popular amongst kids as well as adults. Many of you may know the game Sudoku; where by the goal of the game is to fill in the remaining empty cells with each number from 1-9 appearing no more than once from each column, each row and each of the nine sub-grids. Sudoku is a type of logic-based numerical puzzle game that has a unique solution once completed. The most common form of a Sudoku is constructed as a 99 grid with nine 33 sub-grids and is primarily partially completed. Sudoku has become appealing among puzzle enthusiasts and involves complex thinking and practice. Available daily in newspapers, mobiles and many more, this addictive and brain-teasing puzzle game has become one of the most popular games to play since the time of the Rubiks cube. This dissertation discusses the mathematical side involved in Sudoku. There is no mathematics in actually solving a Sudoku but more of how it is used from a creators side. The 99 grid will be considered in the majority of the report; however a glimpse into other size grids will be discussed briefly also known as variants. Mathematicians have been questioning How many unique solutions are there in a Sudoku? Essentially meaning what are the possible ways of filling in an empty Sudoku grid so that each row, column and sub-grid contains the numbers 1 through 9. Your first thought of an answer may be a couple of thousands, but as you understand the concepts behind a Sudoku, you begin to grasp a whole new aspect. Combinatorics and permutation group theory are largely interwoven with analysing Sudoku. For that reason, I aim to explore these theories and understand how it applies to the methods of enumerating Sudoku grids. In particular I will be looking at Felgenhauer and Jarviss approach to enumerating all possible Sudoku grids where they employ several mathematical concepts. Furthermore I will uncover the importance of Latin squares and its use of constructing Sudokus. There are many constraints in regards to when are similar solutions considered different such as solutions of similar structure, symmetry etc. Preserving symmetries are known as relabeling symbols, band permutations, reflection, transposition and rotation. Burnsides Lemma theorem is one of their techniques in computing the number of essentially different solutions. Many difficult problems are of the type called nondeterministic-polynomial known as an NP-complete problem. This will direct me onto the debate on whether Sudoku is an NP-complete problem. Sudokus can take many forms and shapes. These are called Sudoku variants and consist of rectangular regions, Sudokus with a large region having no clues (numbers), an empty row, column or sub-grid and many more! Here I will research the logic behind irregular Sudokus as well as examining any occurring patterns or whether it has occurred by chance. 1.2 Latin squares and Sudoku Sudoku is also a special case of Latin squares. The Swiss mathematician, Leonhard Euler made many fundamental discoveries during 1782 including Latin squares. A Latin square is an N x N matrix where by a set of N characters are arranged such that each row and column contains one of each character. This is also in the case of a Sudoku, when complete, with an additional constraint that the nine sub-grids must hold the numbers 1-9. A reduction can be made to any Latin square by permuting the rows and columns. This arrangement is an aspect of combinatorics and is most commonly referred to as enumeration. Enumerative combinatorics is a classic area of Combinatorics and involves counting the number of infinite class of finite sets. Counting combinations and counting permutations are two of the most common forms. The number of valid Latin squares is known to be approximately 5.525 x 10 ²Ãƒ ¢Ã‚ Ã‚ ·. Write about Colbourns proof 1.3 Combinatorics and Permutation group theory Combinations and permutations have slightly different meaning. Combinations are the number of different ways of selecting n objects from a set but the order of events is not important. From a set of 3 objects, lets call these 1, 2 and 3. If for example I was asked to pick the number of ways of selecting 2 objects out of the 3, there would be three combinations 12, 23 and 13. 12 = 21 since the order of each pair is not important. A permutation on the other hand does consider the position. Therefore if I was to use the above example, there would be six permutations. A simpler way to calculate a larger set would be to use formula 1: Formula 1. = = Where is the combination formula, is the permutation formula, n is the total number of objects and r is the number to be arranged Both methods are one way of computing the number of possible Sudoku solutions and this will be looked at later in the report. Chapter 2 Enumerating possible Sudoku solutions 2.1 Distinct Sudoku solutions There are many approaches to enumerating possible Sudoku solutions. To enumerate every possible Sudoku solution, a Sudoku differs from another if they are not identical. Thus all solutions will be consider unless they are like for like. Felgenhauer and Jarvis was the first to enumerate the Sudoku grid solutions directly in 2005. There approach was to analyze the permutations of the top row used in valid solutions. Their knowledge of the complexity in computing the number of Latin squares has made them aware of how they should go about getting an answer with fewer computations. Hence by using relabeling this could shorten the number of counts. To make it easier, each sub-grid is given an abbreviation seen in figure 3. B1 B2 B3 B4 B5 B6 B7 B8 B9 Figure 1. Abbreviated sub-grid with top band (Felgenhauer and Jarvis, 2006) Firstly they consider every solution to filling in blocks B2, B3, given that B1 is in standard form. To work out every possible way of arranging B1 on its own would essentially be computing the number of permutations of 9 symbols. There are 9! of filling in B1. The main operation they use is called relabeling. 1 2 3 4 5 6 7 8 9 Figure 2. B1 in standard form (Felgenhauer and Jarvis, 2006) Felgenhauer and Jarvis have found that B2 and B3 is the same as the transpose of B2 and B3. Therefore the number of ways of arranging B1, B2 and B3 and B1, B2 and B3 to a complete grid is equally the same. This means that computing one set of possibilities will cut down the number of solutions. Inevitably, there are few pairs of B2 and B3 that needs to be worked out and as well as using reduction the number of possibilities for the top band of a Sudoku grid is 9! x 2612736 = 948109639680. The next section involves brute force computation. As running through all 2612736 possibilities would be exceedingly tedious for B2 and B3, Felgenhauer and Jarvis attempts to identify configurations of the numbers in these blocks which give the same number of ways of completing to a full grid. This in return, will cut down the number possibilities. Permuting B2 and B3 in every way such that the result gives a unique solution will preserve the number of complete grids. This is the same for B5 and B6, and B8 and B9. However this changes B1 from its standard form, so an additional relabeling of B1 needs to be performed. Another approach to reducing the number of possibilities is to permute the columns in each block and permute the rows of any block. Reducing the number of possible ways by permuting. Lexicographical reduction Permutation reduction Column reduction As a result of these methods, Felgenhauer and Jarvis have found that there are approximately 6670903752021072936960 à ¢Ã¢â‚¬ °Ã‹â€  6.671 x 10 ²Ã‚ ¹ Sudoku solutions. In light of this result, there are fewer solutions than Latin squares due to the fact that there is that extra restriction of 9 sub-grids. That being said, there will be no shortage of Sudoku puzzles any time soon. Verification of this result has been confirmed by several other mathematicians Ed Russell to be more precise. 2.2 Essentially different Sudoku grids Whether symmetrical Sudoku grids are considered as two separate solutions is another method of enumerating the possible solutions. In this case, the only solutions are ones that are essentially different. Lets say two Sudoku grids are equivalent if one is a transformation of the other by applying any number of symmetries. If however, no such chain of symmetries can occur between two grids, it is essentially different. Two Sudoku grids are the same if we can get from one to the other by applying some sort of symmetry. For instance, take figure 3 4 below; the set of 3s in the first grid can be interchanged by the placements of the set of 1s, effectively producing the second grid. Figure 3. Valid Sudoku grid Figure 4. Another valid Sudoku grid from Figure 1 As well as this, a solution is said to be the same as another if any two columns or rows are swapped. The first column and second column in figure 3 can be exchanged to give figure 5. The two solutions are said to be symmetrical because the transformation still produces a valid Sudoku grid. Figure 5. First and second column swapped from Figure 1. Another form of symmetries includes rotational grids. A rotation of Figure 3 by 90 degrees generates a new valid Sudoku grid shown in Figure 6. Figure 6. Rotational of 90 degrees from figure 1 Any of these operations performed on a valid grid maintains the property of it being valid and this is known as symmetries of a grid. When an object is subject to these operations, certain properties are preserved. An example would be if one performs symmetry on to a Sudoku grid and repeats this operation once more, the final transformation is itself symmetric. In addition a symmetrical object can be transformed back to its original state by another form of symmetry. Performing several symmetries on a Sudoku grid can also be achieved by grouping its neighbouring pair. So the first symmetry can be paired with the second or the second can be paired with the third and so on. The resulting transformation is nevertheless the same either way. From these properties, it is inevitable to say that the set of symmetries of any Sudoku grid form a group. A group is a set G if it satisfies the following properties: CLOSURE If f and g are elements of G, then f ·g is also an element of G. ASSOCIATIVITY If f, g, and h are elements of G, then f ·(g ·h)=(f ·g) ·h must satisfy. IDENTITY ELEMENT There is an element e in G such that g ·e=e ·g=g for all g in G. INVERSE For any element g of G, there is another element d of G such that g ·d=d ·g=e, where e is the identity element. (The element d = g-1.) The symmetry group is thus generated by the transformations of: re-labelling the nine digits, permuting the three stacks (3 vertical blocks of a Sudoku), permuting the three bands (3 horizontal blocks of a Sudoku), permuting the three columns within a stack, permuting the three rows within a band, and any reflection or rotation. These can be combined to form other elements of the group and together they comprise of the symmetry group G. Given that any element of G can be mapped so that it takes one grid to another, we can say that the set of valid Sudoku grids has a finite number of elements. Thus G has finitely many symmetries. The association between symmetrical Sudoku grids are in fact an equivalence relation and satisfies the following three properties: for grids A, B and C in set G Reflexivity A = A Symmetry If A = B then B = A Transitivity If A = B and B = C then A = C Let A be any valid Sudoku grid, we must consider all the grids that are equivalent to a valid Sudoku grid A. To do this, we firstly have to group together grids that are essentially the same so that we can partition the set of grids. This will break the set of Sudoku grids into subsets, with groups that contain no relating elements within each other. The term subset can be called equivalence classes and is denoted by X/G. In any equivalence class, there are elements that are equivalent to each other by symmetry. The total number of elements in X/G is equal to the number of essential Sudoku grids. To calculate the number of essentially different Sudoku grids, we shall look at all the symmetries neglecting the re-labelling of the nine digits for the time being. The number of distinct symmetries founded by Russell and Jarvis (2006) is said to contain 3359232 (pg 4). In this finite group H, we need to take the average number of grids fixed by an element of H, up to re-labelling. Next we need to verify the number of fixed points of all elements in H. Russell and Jarvis have found that there are 275 classes of symmetries using a software package called GAP. It is interesting to note that some of the elements in H have the same number of fixed grids. In other words, we only need to count the number of fixed points for one symmetry for each of the 275 classes. However there exist symmetries in H that have no fixed points. Subsequently, there is no need to count the number of fixed grids for those that have no fixed points. That being said, there are only 27 out of 275 classes that co ntain fixed points, meaning fewer computations. Rotman. J. J (1995) demonstrate that if X is a finite G-set and |X/G| is the number of G-orbits of X, then Formula 2 holds where, for gцG, X is the number of xцX fixed by g (pg 58-61). Using this notion, we have established that the number of valid Sudoku grids is of a finite set and X/G is the number of essentially different Sudoku grids, so we can obtain the number of essentially different Sudoku grids by using the Burnside Lemma Theorem. Formula 2. Burnside Lemma Theorem (Rotman, 1995) Burnside Lemma Theorem is a useful tool when dealing with symmetry with a set of countable objects. When used to enumerate the essentially different Sudoku grid, the set of equivalent grids form an orbit of the symmetric group. The number orbits are essentially the number of different grid solutions. This may sound slightly (ALOT) trickier to compute, nonetheless Russell and Jarvis have shown that the number of essentially different Sudoku grids is 5,472,730,538 with the implementation of Burnsides Lemma Theorem. Chapter 3 Nondeterministic polynomials 3.1 NP-complete and Sudoku Sudokus may relate to a variety of problems, in particularly, whether Sudoku is an NP-complete problem. It is known that NP-complete problems are one of the most complicated cases in NP, also referred to as nondeterministic-polynomial. Its rival, P problems relates to NP as both being in the same complexity class. Mathematicians have yet to solve whether NP-complete problems can be solved in polynomial time or more commonly whether P = NP. Consequently being one of the greatest unsolved mathematical problems. The majority of computer scientists believe that P à ¢Ã¢â‚¬ °Ã‚   NP, as a result would mean that NP-complete problems are significantly trickier to compute than to verify. Unfortunately, nobody has yet found an efficient algorithm, not even with the use of computers available today. A problem is said to be NP-complete when its solution can be proved in polynomial time. And if that problem can be solved in polynomial time, all problems in NP can be solved too. An interesting characteristic of NP-complete problems is that the time frame to solve the problem increases rapidly as the size of the problem gets larger. If that is the case and Sudokus are NP-complete, solving a Sudoku of higher order (say 17 ² x 17 ²) will become increasingly challenging algorithmically then the standard 3 ² x 3 ² version were talking trillions of years. It has been shown that Sudoku does belong to the category of NPC problems by Takayuki Yato of the Univeristy of Tokyo (2003). An exchange for the notation ASP-completeness (shorthand for Another solution problem), led the proof of NP-completeness of ASP. Their proof uses reduction in order to obtain the required polynomial-time ASP from the problem of Latin squares by Colbourn (1984) who has verified, the NP-completeness of ASP of Latin square completion Another accountable source by Provan states that, It is known that solving general-sized Sudoku puzzles is NP-hard, even for square grids with blocks consisting of the sets of rows and columns (Latin Squares) or for p2 x p2 grids with blocks consisting of rows, columns, and the p2 partitioned p x p subsquares. Mathematical programmes such as the 0-1 linear programming and the knapsack problems are also cases of NP-complete problems. A full list of other problems that are NP-complete can be found in Garey and Johnson (1979). Chapter 4 Sudoku Variants 4.1 Variation The classic form of a 99 Sudoku are polyominoes. There are other variations of Sudokus that can be applied to the rules of Sudoku. There are puzzles of the size 66 with 23 regions or a 1212 grid of 43 regions. More so, there are other fascinating Sudoku variants such as Greater than Sudoku. Chapter 5 Personal Critical Review The progress I have made during the duration of this project, have been fairly slow but surely getting there. Having said this on many occasions, I have still not conquered my time management skills! The project started very slow which meant I was behind schedule. Nevertheless my organisational skills have kept me on balance. The GANT chart has been of great help in doing so. What has kept me going throughout this project in particular would be self discipline and motivation. This project has proven that I am capable of working to my own initiative, but also well within a group; my time during the group project. Furthermore, my time on this project has definitely promoted a better mentality of my future ambitions. I have learnt that it is crucial to read a lot, as well as reading as broadly as I can. This in turn have aided in the running of my project. With other coursework deadlines, I made that a priority and had no time to meet with my supervisor. I understand that meeting with my supervisor is equally important because a supervisor is there to encourage and to advice on any difficult obstacles I may encounter. An area of interest to proof whether NP-complete problems can be solved in polynomial time, was left open as future work. This could be the next step of extending this report that little bit further. Chapter 6 Conclusion A challenging problem for further research is to proof whether NP-complete problems can be solved in polynomial time. This has yet to be solved and anyone who has a formal proof will be rewarded $1 million dollars by The Clay Mathematics Institute.

social roles in African Literature :: essays research papers

During the uprisings of the 1970s, Nadine Gordimer presented a very dreary and pessimistic prophecy to white and black South Africa in July’s People. This prophecy suggested a probable overthrow of the apartheid system which would challenge the currently existing social and racial roles of its inhabitants. Amid the chaos, traditional roles would be overturned and new ones are formed as the Smales accept their servant’s offer of refuge and flee to his village in the bush. Additionally, Zoe Wicomb describes the social and sexual roles that dominate Afrikaaners in You Can’t Get Lost in Cape Town. Through a series of connected short stories, Wicomb’s narrator, Frieda Shenton, grows from childhood to womanhood in a community labeled as â€Å"colored.† These colored, people of racially mixed decent, were classified not on ethnic or cultural values, but rather based on skin color and appearance. To gain complete understanding of racial and sexual roles pre sent in the southern part of Africa, one must carefully examine both July’s People and You Can’t Get Lost in Cape Town for semblances of an old social structure as the birth of a new nation develops.   Ã‚  Ã‚  Ã‚  Ã‚  In Wicomb’s You Can’t Get Lost in Cape Town, we are presented with a young girl, Frieda, transforming into a woman in a rural African village. Frieda is faced with the realization that apartheid has ghettoized the coloreds to live in dreadful conditions. It is through the suppression of this ghetto life along with the suppression of racial and sexual stereotypes that Frieda removes herself and gains her independence. Frieda’s changing sexuality is important for her maturation into a woman. Wicomb presents a sexual hierarchy of women as viewed from a colored perspective. Men can improve their social appearance through education, but for a woman, she must get married. A necessary ingredient for a successful marriage is to be pretty as suggested by Frieda’s mother: â€Å"Poor child†¦ What can a girl do without good looks? Who’ll marry you? We’ll have to put a peg on your nose† (164). Even in Frieda’s teenag e years, she never saw herself as attractive, for she saw herself as â€Å"too plump.† This â€Å"plumpness† is a direct result from her father urging her finish all her meals, as he saw skinniness unattractive. In addition, during the train ride to school, Frieda dreamt of a fairytale in which boys were regarded as princes and her role was not that of Cinderella, but rather that of the pumpkin.

Inclusion: Beyond Special Needs Essay -- Educational Issues

Inclusion in education is an approach to educating students with special educational needs; under this model students with special needs spend most or all of their time with non-disabled students. Evidence from the last decade reveals that segregation of special needs students, as opposed to spending time with non-disabled students, is actually damaging to them both academically and socially. Segregating students placed in the special education category is a trend that has been vastly common in public schools, but in the last few years inclusion in general education settings is becoming a more credible option. Placing students in an inclusive classroom is effective in positively adjusting not only their academic performance, but also social and developmental skills needed throughout life. Despite concerns of successfulness and outlook, the inclusion of special needs students in general education classrooms within the public school arena proves to be beneficial for all aspects of edu cation. In contrast to the beneficial validities of inclusive education, there are also particular disputed concerns that are occasionally brought to light and require attention in inclusive classrooms. â€Å"Despite a move toward inclusion being the most significant trend across†¦countries†¦the academic consequences of educating students with special needs in inclusive rather than separate settings remain contested† (Canadian Council on Learning 2). One of the leading worries being noticed because of this growing trend is generally how attention will be divided in the classrooms among all types of learners. â€Å"The growing demand for inclusive practices within mainstream schools has resulted in classroom teachers having to take direct responsibility for the ... ....† British Journal of Special Education 33.2 (2006): 76-81. Academic Search Premier. Web. 27 Feb. 2012 Roffman, Leslie, Todd Wanerman, and Cassandra Britton. Including One, Including All: A Guide to Relationship-Based Early Childhood Inclusion. St. Paul: Redleaf Press, 2011. 8. Print. Roffman, Leslie, Todd Wanerman, and Cassandra Britton. Including One, Including All: A Guide to Relationship-Based Early Childhood Inclusion. St. Paul: Redleaf Press, 2011. 9. Print. Schulz-Hamsa, Irene. Inclusion and Technology: A Marriage of Convenience for Educational Leaders. 1998. ERIC. Web. 27 Feb. 2012. Yuen, Mantak, Westwood, and Wong. â€Å"Meeting the Needs of Students with Specific Learning Difficulties in the Mainstream Education System: Data From Primary School Teachers in Hong Kong.† International Journal of Special Education 20.1 (2005): 67-68 ERIC. Web. 27 Feb. 2012.

Lessons in Jane Austen’s Pride and Prejudice Essay

Pride and Prejudice is one of the most popular novels written by Jane Austen which was first published in 1813. It is more than a story of love which revolves around the lives of the Bennett family and the wealthy male visitors of Hertfordshire. Its wide variety of personalities in the story contributed to the novel’s attractive and compelling features; which provides several realizations to its readers and their view of social class, marriage and women status in the 19th century which can be attributed to each character’s personality. The Women and Men of the 19th Century The theme towards courtship and marriage is already explicitly stated in the first sentence of the novel. â€Å"It is a truth universally acknowledge that a single man in possession of a good fortune must be in want of a wife† (p. 3). In this initial sentence, Austen prepares the readers on what to expect. There is a big probability that the story will revolve in a fascinating chase: either a husband in search of a wife or a woman in pursuit of a husband. Marriage during 18th century was different compared to how marriage is viewed nowadays. It was a challenging and debatable social issue since marriage with love was not a necessity. At that time, marriage consisted of rules and standards that often ignore emotions or feelings. Moreover, community and family were major participants in establishing marriage. From that first sentence, considering the time the novel was created, the readers would expect a witty tone towards marriage and society The novel also portrayed several characters that are stereotypical in the 19th century. The diverse personalities of each character reveals how the era was like for the author and how the status of people were determined through their wealth, fame and gender. Apparently, the primary lesson that this novel has for its readers is the fact that in the past love was not a necessary element of marriage. Women were usually seen as mere wives for men. Nonetheless, in Austen’s story, she made use of Elizabeth Bennet and Fitzwilliam Darcy’s conflicting characters to refuse the kind of stereotypical 19th century setting that the novel was set in. The two major characters, Elizabeth Bennet and Fitzwilliam Darcy, were clearly different kinds of people who later proved themselves to be the ideal match for each other. Clearly, the transformation of Elizabeth and Darcy’s characters were made possible by their own pride and prejudices against each other. This fact, therefore, illustrates the idea that the character transformation would most likely not occur without the shortcomings and hasty judgments of the two main characters of the Jane Austen’s famous novel. It was quite ironic though that the novel also conveys the idea that people do fall in love under the most unexpected circumstances. There is a short line expressed by the female protagonist Elizabeth Bennett which can be considered somewhat explanatory of the whole novel. â€Å"Books—oh!  No. I am sure we never read the same, or not with the same feelings† (p. 82). This is Elizabeth Bennett’s response to Fitzwilliam Darcy when he asked her about her thoughts on books. They were dancing on the ball of the Netherland Estate and trying to create a conversation. Based on Elizabeth’s response and her quick dismissals of the topic that Mr. Darcy brought up, her great dislike towards the wealthy young man was evident. This particular line of Elizabeth Bennett is considered an important line for the novel because it insinuates a symbolic image rather than a literal meaning for the main characters in the story. Her remark about how the topic of books would not be able to create a productive conversation because they probably would have not read the same book or have the same feeling towards it depicts that their personalities—similar or not—can still generate different interpretations. Even the title of the book itself can be considered characteristics that Elizabeth and Mr. Darcy both possess, which caused them to make erratic conclusions about each others’ personality. The above statement from Elizabeth depicts that the novel primarily focuses on the theme of misunderstandings, false impressions, and lapses in judgment. Thoroughly reviewing the whole context of the story, the diverse personalities of the characters are what made it possible to provide the picture of the lifestyle of English people in the 19th century. Each character is provided a characteristic that is distinct to other characters. Elizabeth Bennett, an interesting character indeed, possesses traits which are very much different from her sisters. Here is one of her statements to Darcy included in Chapter 19 where she rejects him the first time he proposed to marry her and considered to be one of the pivotal turns in the story which caused the change in both Elizabeth and Darcy’s character: I have no pretension whatever to that kind of elegance which consists in tormenting a respectable man. . . I thank you again and again for the honor you have done me in your proposals, but to accept them is absolutely impossible. . . Do not consider me now as an elegant female, intending to plague you, but as a rational creature, speaking the truth from her heart (p. 97). Elizabeth Bennett’s character speaks much of a strong personality which is extremely opinionated and bold. Unlike her younger sisters, she does not allow social status and wealth to interfere with her standards for love. However, in her statement, prejudices toward Darcy are evident for she has already judged him without knowing him well first. However, at the end of the story, she regrets having misjudged the man upon knowing the real Fitzwilliam Darcy. This theme of wrong first impression is very common in the personality of Elizabeth Bennet as she always seem to misjudge a man’s intent such as that of Darcy and Mr. Wickham. On the other hand, Darcy’s character also reveals how wrong he was on his first impression towards Elizabeth. His statement where she declared Elizabeth as tolerable but not beautiful enough to interest him because of her poor social status discloses how proud he was to avoid being acquainted with such a woman (p. 9). Similarly, he took back his word when he found out how interesting and intelligent Elizabeth was which led him to confess his feelings and offer a marriage proposal. Unfortunately, his first proposal was rejected. Upon the end of the novel, it is reasonable to conclude that Elizabeth Bennett and Fitzwilliam Darcy actually have similar characteristics which can be considered ironic. Both are intelligent, witty, opinionated, and proud. There are also instances when they have exposed acts of prejudices towards some characters in the story, primarily themselves. Elizabeth deemed Darcy to be an extremely arrogant and proud man when she accidentally heard him say that he was not interested in her due to her poor status in the society. She thought him to be a spoiled wealthy man who is unsociable and selfish. In return, Darcy also showed his prejudices towards her by thinking that she was not right for him because she belonged to the lower class part of the society. Hence, the situation indicates how their impulsive and superficial judgments of each other led them to take back their words and eradicate their pride and prejudices towards each other. They gradually transformed into humble beings who were capable of admitting and accepting their shortcomings. Thus, two people, even with similar characteristics may not have similar outputs and can still be regarded contradictory in terms of beliefs. Like the characters in the story, all have distinct personalities which enabled them to decide the way they did. If Elizabeth did not hastily judged Darcy in the first place which led her into rejecting his first marriage proposal, Darcy would not have humbled himself into further pursuing Elizabeth despite her initial rejection. He would not have rescued her family from social disgrace and reveal his true nature. Simply put, Elizabeth would not have change her opinion about Darcy and most probably reject him still. She would not have fallen in love with him and change her ways of being filled with prejudices. The following scenarios created a huge impact in the maturity and development of the characters in the story which proves that the transformation is indeed dependent on the characters’ actions and decisions. Upon understanding the difference between the main characters’ personalities, it is important to note that the focus of Darcy is to win Elizabeth’ heart to marry her. It is all about marriage from the start of the novel until the end. Austen made it really clear for women in the 19th century how big an issue it was to find someone rich and reputable to marry. Elizabeth’s mother had seemed to push them into marrying by taking them to social balls where rich men were most likely to come and select a wife. Conclusion Clearly, the arguments stated above identify the concept that Elizabeth and Darcy’s character transformation would not have been possible without their mistakes and initial false impressions of each other. This validates the fact that their development as individuals is highly rooted from their decisions and hasty judgments—or rather their own pride and prejudices. In addition, Austen’s ability to inculcate the stereotypes on the characters produced an image of the status of marriage and courtship in the 19th century. It becomes clear to the readers that there was too much consciousness and pressure on the physical attributes and reputations of women than in men. Men were more highly regarded than women as women only seem to serve as partners to men in marriage. The fact that there were balls where men can choose the women they want to marry is already an indication of the restraints that society puts on women. They are merely intended for domestic purposes only.

Certificate in Financial Maths & Modelling Syllabus

Certificate in Financial Maths & Modelling Syllabus Overview The Certificate in Financial Maths & Modelling provides a rigorous and integrated set of quantitative tools to understand and ex plain financial instruments, financial risk and corporate value and the fundamentally important relationship between them. The emphasis throughout is on t he practical modelling of real life problems and opportunities. Techniques such as no-arbitrage pricing, duration, convexity and portfolio analysis – including the trade-off between risk and return – are explained and applied. The course analyses the use of options for financial risk management, and the valuation of different types of option using binomial pricing models, the Black Scholes model and other techniques. It also int roduces and applies Value at Risk measures, their potential us es and their limitations. Study Unit 1 – Fundamental concepts in financial maths and modelling Study Unit 1 introduces the fundamental concepts of financial maths and modelling in the five areas of: interest rat e mathematics; modelling the values of a series of fixed or growing future cashflows; modelling the term structure of int erest rates using no arbitrage relationships; selected issues in probability and statistical models; and modelling the maths of Value at Risk. Study Unit 2 – Modelling the maths of debt Study Unit 2 looks at modelling the maths of debt in the main areas of: present values, fut ure cash flows, timing and risk; and interest rat e sensitivity and duration models, in particular value relationships with respect to yield, maturity, coupon rate and coupon frequency. Study Unit 3 – Modelling the maths of foreign exchange Study Unit 3 introduces the c oncepts of modelling t he maths of foreign exchange in the four areas of: quoting conventions; hedging using forward foreign exchange cont racts; the relationships bet ween foreign exchange rates, interest rates and inflation rates and applying VaR to foreign exchange risk management. Study Unit 4 – Modelling the maths of derivatives Study Unit 4 covers the maths and modelling of derivatives in t he two areas of: int roduction to derivatives mathematics; and modelling capital market swap mathematics. Study Unit 5 – Modelling the maths of options Study Unit 5 covers the maths and modelling of options in the four areas of: option payoff mathematics; option payoff maths in the context of hedging; option valuation modelling; and options arbitrage and the put-call parity relationship. Study Unit 6 – Modelling the maths of portfolios and corporate finance Study Unit 6 introduces the fundamental concepts of modelling the maths of port folios and corporate finance in the t wo areas of: modelling port folios – analysis of risk and return, and modelling for corporate finance – corporate valuation and the impact of changing capit al structure. Association of Corporate Treasurers (01. 04. 11, subject to change) Study Unit 1 – Fundamental concepts in financial maths and modelling Unit introduction 1. 0. 1 Notation and rules of algebra 1. 0. 2 Financial modelling Section 1 – Interest rate mathematics 1. 1. 1 Interest calculations and quoting convention s 1. 1. 2 The time-value relationship Section 2 – Modelling values of a series of future cashflows 1. 2. 1 Infinite series cashflows (perpetuities) and their valuation 1. 2. Finite series cashflows (annuities) and their valuation Section 3 – Modelling the term structure of interest rate s: no arbitrage relationships 1. 3. 1 Zero coupon, forward and par structures of interest rates: different forms of yield curves 1. 3. 2 No arbitrage relationships between zero coupon, forward and par rates Section 4 – Probability and stati sti cal models: selected issue s 1. 4. 1 Measures of central location (or central tendency), dispersion and correlation 1. 4. 2 Frequency distributions in theory and in practice Section 5 – Modelling the maths of Value at Risk 1. . 1 Modelling the maths of Value at Risk for single risks 1. 5. 2 Extending the modelling of Value at Risk Study Unit 2 – Modelling the maths of debt Section 1 – Short term debt 2. 1. 1 Short term debt issuers, market participants and market conventions 2. 1. 2 Calculation of interest and valuation of short term debt instruments Section 2 – Longer term debt 2. 2. 1 Analysis and valuation of bonds 2. 2. 2 Real interest rates and inflation indexing Section 3 – Interest rate sensitivity and duration models 2. 3. Duration and int erest rat e price sensitivity, relative and absolute measures 2. 3. 2 Interest rate immunisation, convexity and modified convexity Study Unit 3 – Modelling the maths of foreign exchange Section 1 – Foreign exchange mathematics 3. 1. 1 Converting between currencies: using spot foreign exchange rates 3. 1. 2 Converting between currencies: determining and using forward foreign exchange rat es 3. 1. 3 The maths of foreign exchange risk management 3. 1. 4 Applying Value at Risk to foreign exchange risk management Study Unit 4 – Modelling the maths of derivatives Section 1 – Introduction to derivative s mathematics 4. 1. 1 Payoffs for fixing derivatives and options 4. 1. 2 The maths of FRAs: cashflows, hedging, valuation and basis risk 4. 1. 3 Futures contracts: cashflows, hedging and valuation Section 2 – Modelling swap mathematics 4. 2. 1 The maths of capital market swaps including interest rate swaps 4. 2. 2 The maths of cross-currency interest rate swaps  © Association of Corporate Treasurers (01. 04. 11, subject to change) Study Unit 5 – Modelling the maths of options Section 1 – Option payoff mathematics 5. 1. 1 Payoffs from trading strategies with single options 5. 1. 2 Payoffs from trading strategies involving more than one option Section 2 – Option payoff maths: hedging and hedged results achieved 5. 2. 1 Hedging a portfolio: options plus underlying asset/(liability) 5. 2. 2 Hedging corporate exposures with options Section 3 – Option valuation modelling 5. 3. 1 Binomial option valuation models 5. 3. 2 Black Scholes option pricing model 5. 3. 3 Arbitrage and the put-call parity relationship Study Unit 6 – Modelling the maths of portfolios and corporate finance Section 1 – Modelling portfolios: analysi s of ri sk and return 6. 1. 1 Modelling simple port folios: analysis of risk and return 6. 1. 2 Modelling multi-asset port folios & portfolios including liabilities Section 2 – Modelling for corporate finance 6. 2. 1 Modelling the cost of corporate capital 6. 2. 2 Modelling the relationship between corporate value and capital structure 6. 2. 3 Modelling corporate valuation  © Association of Corporate Treasurers (01. 04. 11, subject to change)

Dreams in of mice and men Essay

Of Mice and Men Dreams Of Mice and Men is set in Salinas, California in the 1930s Great Depression. Life was hard and men could be cruel. Hope might be the only escape from hard reality. This links to the American Dream – represented in George and Lennie’s dream of working hard and getting their own land and farm, and control over their own lives. But it was harder than ever to achieve due to the tough economic conditions of the Depression. After Lennie’s death, it might be possible for George to realise his dream, but the emptiness at the end of the novel shows that financial success is nothing when you are lonely. So the dream is not just something to own, or possess, but also something to share. ‘Compassion and love’, to Steinbeck – as outlined in his Nobel Prize speech are the most important things, as is ‘hope’ – having a dream. Lennie and George have a fairly simple dream: to own a small farm, and be their own bosses, which contrasts with the large factory type farm they are on, where men are treated like machines, which are frequently broken (Crooks and Candy), and isolated from each other. George repeats his and Lennie’s dream like a mantra: ‘we got a future’, suggesting that they are different to the others. ‘Future’ here is a metaphor for something bright, and greater than what they have now – like the American Dream to ‘live off the fatta the land’. The phrase ‘fat of the land’ almost suggests a biblical promised land after the hard, ‘wilderness’ years. The function of the dream therefore is to help them to endure hardship and not give in to despair. They want control of their own lives: ‘we’ll just say the hell with goin to work’. This can make them seem naive however, as farmers have to work whether they want to or not – especially smallholders. When George sets out the dream, he then says that he and Lennie are ‘not like those other guys’. The dream sets George and Lennie apart from the others; they make themselves special: in the inclusive ‘we’ against the exclusive ‘those other guys’. The juxtaposition of ‘us’ and ‘them’ verbally bonds the protagonists together in contrast to the other men – even though they are all, George, Lennie, Crooks, Candy, in the same situation. Still, George and Lennie separate themselves from the others by using the third person to describe farm hands as, ‘the loneliest guys in the world.’ The superlative ‘loneliest’ and hyperbole ‘in the world’ exaggerates the harshness of the world of the Depression as shown in the novel. Sometimes it seems that George ‘owns’ the dream – as he is the one who tells it to Lennie, like a child’s bedtime story, prayer or mantra, in keeping with his role as ‘parent/protector’ to his child-like companion. This is emphasised by the simple, mantra-like structure, where Lennie keeps filling in the gaps if George hesitates, and repeating short phrases after him as if he knows it by heart, even though – as George says frustratedly, Lennie always ‘forgets’ everything else. It is not always certain if George believes the dream is possible or if he is saying it to keep Lennie quiet. Sometimes, George seems sceptical, saying they will have ‘every colour rabbits’ including ‘red and blue’. He is patronising to Lennie, saying ‘good boy’, keeping him safe from his own stupidity. In these scenes the dream seems more of a spell or placebo to keep the main characters safe than something that is really possible. Other characters are very cynical about the dream. The reader is made to question how realistic these dreams are. Curley’s wife dreams of when she threw away the chance to become famous, but we can see that her dream is a sham. Of George and Lennie’s dream, Crooks says: ‘every damn one of them’s got a little piece of land in his head’. Crooks’ final judgement is that ‘never a God damn one of ‘em ever gets it.’ The repetition of the absolute ‘never’ and ‘ever’, as well as the strong slang ‘God damn’ emphasises how desperate life is. However, it is not certain whether Steinbeck shares Crooks’ negative view. Crooks is an extreme character. His language is hyperbole – very extreme and relentlessly negative. Crooks’ phrase ‘God damn’ suggests that God has abandoned these men, in contrast to the biblical image of hope in George and Lennie’s dream of living ‘off the fatta the land’. The biblical imagery continues negatively when Crooks compares the dream of land to being ‘like Heaven’ – the Christian idea of perfect bliss, not considered a physical reality – and which Crooks says is just as impossible to get as a piece of land. It’s hard for George to keep Lennie out of trouble and keep them on track for their dream. But when they tell Candy, it starts to seem as if it might be possible. [needs evidence/ quotation/ language analysis] In an instant, Candy’s faith (and money) take them close to the ideal/dream becoming real. As the dream is shared, or heard by more people, the more it seems that together they might make it come true. Even the ultra negative Crooks starts to believe.[needs evidence/ quotation/ language analysis] But all the time, Steinbeck has built up a foreboding feeling, that this world is hard and horrible and nothing good can live in it. We feel that the gentleness of Lennie and George’s friendship, and their shared dream, will be crushed by the cruel world – even by Lennie’s desire for gentle, soft things. ‘I like soft things’ Every time he kills an animal – mouse or puppy, Lennie’s biggest, darkest fear is that he won’t be allowed ‘to tend the rabbits’. The dream is so precious to him that he wants it at any cost. Curley’s wife is lonely and wants someone to listen to her dream. [needs evidence/ quotation/ language analysis] When she finds Lennie in the barn, she lets him stroke her hair. When she starts screaming, Lennie screams at her to stop or ‘George won’t let me tend the rabbits’. She’s so frightened that she can’t stop and Lennie accidentally kills her. In a way, Lennie’s desire to keep the dream (by keeping Curley’s wife quiet – and smothering her) is the thing that has destroyed it. The irony of this makes it even more poignant. When Candy discovers what has happened all he wants to know is that he and George can still get the farm. [needs evidence/ quotation/ language analysis] He loses sight of human decency – the woman is dead and Lennie will soon die too. Steinbeck makes us ask whether any dream of financial prosperity should be more important than human life? Should we try to get it at any cost? At the end, George tells Lennie the ‘fairy story’ of the dream again – to make him happy at the moment he has to kill the dream of togetherness by shooting him in the head. He almost can’t speak because he is so upset. [needs evidence/ quotation/ language analysis] Even though George could still have the farm with Candy, he is deeply sad that he couldn’t keep Lennie alive. Because the dream isn’t worth much when he doesn’t have his old friend to share it with. Lennie loved the dream more than anyone and he never gets it.

Breaking the China Plate Passage

Almost every character in the book experienced a special kind of relationship with someone else; some were good relationships and some were bad. Orleans and Nathan had a great relationship at home, but as soon as they came to the Congo, that relationship began to go downhill, and this passage seems to be the proof that their relationship is completely broken. In the passage, the china plate is a symbol for Orleans and Antenna's relationship. Orleans was too â€Å"fond† of that plate, which shows how much she cared for her and her husband's marriage.She wanted It to work out but the way Nathan was being, It was nearly impossible. When Nathan breaks that plate, their relationship is over the table, which is the official end of a great relationship. That plate stood for something more than a nice, decorative china piece. It stood for the great relationship Orleans and Nathan once had. Once that plate begins to be tossed around and not cared for by Nathan, that Is when you get the first sense of a relationship beginning to be destroyed. The smaller half flipped upside down as it broke, and lay there dribbling lack plantain Juice like blood onto the tablecloth. Mother stood helplessly, holding her hand out to the plate like she wished she could mend Its hurt feelings. † These two sentences are really Important In proving my theme. When this tablecloth gets stained with this â€Å"Juice like blood†, it shows that their relationship will not be the same; and that it basically is dead. Also, it shows how much Orleans cared for the relationship. Also, this sentence shows how much she wanted to care for it like It had feelings.These feelings are real and they are her feelings that were broken, she wanted to fix the relationship but it was just not going to work. â€Å"l wonder what outlook you might think that to be, he said to Mother in that same special voice for bad dogs and morons. † This evidence shows how much Nathan cared for the relatio nship, He TLD care about the relationship. Not only did he not care about his relationship with his wife, he did not really care about her at all. He treated her terribly and that the only thing he cared for was his mission in the Congo, and that is he reason their relationship is coming to an end.This passage relates too lot of the novel because almost every character experienced a time of a relationship with somebody else, whether It was good or bad. For example, Rachel and Axolotl, Lea and her father Nathan, Lea and Anatoly, and so on. There are many relationships 1 OFF Tanat are Torment Ana most AT teen Ana up not Deluge a great relations. Once a lot of these relationships are formed, they never really keep in touch or the relationships die off as each character gets older.That is why relationship is a huge thematic concept in the novel; and once most of these relationships are broken, then it can be very hard if not impossible to piece them back together Just like the relations hip explained in the broken china passage between Nathan and his wife Orleans. In conclusion, this passage is very important to one of the themes in the novel. That theme is, when relationships are broken, it can be almost impossible to piece them back together. That is what this passage is saying; once that plate is broken, their relationship is destroyed.

Business Plan Bar & Grill Essay Example for Free

Business Plan Bar & Grill Essay Asset (205) , Expense (23) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints This is a business plan. It does not imply an offering of securities. 1.0 Executive Summary1 Chart: Highlights2 1.1 Objectives2 1.2 Mission2 1.3 Keys to Success2 2.0 Company Summary3 2.1 Company Ownership3 2.2 Start-up Summary4 Table: Start-up4 3.0 Products and Services5 4.0 Market Analysis Summary6 4.1 Market Segmentation6 Table: Market Analysis7 Chart: Market Analysis (Pie)7 4.2 Target Market Segment Strategy7 4.3 Service Business Analysis8 4.3.1 Competition and Buying Patterns9 5.0 Web Plan Summary9 5.1 Website Marketing Strategy9 5.2 Development Requirements9 6.0 Strategy and Implementation Summary9 6.1 SWOT Analysis10 6.1.1 Strengths10 6.1.2 Weaknesses10 6.1.3 Opportunities10 6.1.4 Threats10 6.2 Competitive Edge10 6.3 Marketing Strategy11 6.4 Sales Strategy11 6.4.1 Sales Forecast12 Table: Sales Forecast12 Chart: Sales Monthly13 Chart: Sales by Year13 6.5 Milestones14 Table: Milestones14 7.0 Management Summary14 7.1 Personnel Plan14 Table: Personnel15 8.0 Financial Plan15 8.1 Start-up Funding16 Table: Start-up Funding16 8.2 Important Assumptions17 8.3 Break-even Analysis17 Table: Break-even Analysis17 Chart: Break-even Analysis17 8.4 Projected Profit and Loss18 Table: Profit and Loss18 Chart: Profit Monthly19 Chart: Profit Yearly19 Chart: Gross Margin Monthly20 Chart: Gross Margin Yearly20 8.5 Projected Cash Flow21 Table: Cash Flow21 Chart: Cash22 8.6 Projected Balance Sheet23 Table: Balance Sheet23 8.7 Business Ratios25 Table: Ratios25 Table: Sales Forecast1 Table: Personnel1 Table: Profit and Loss2 Table: Cash Flow3 Table: Balance Sheet5 1.0 Executive Summary [Company Name] Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] Introduction The long-term goal of [Company Name] is to serve quality food, have outstanding customer service and run and maintain a cost efficient base without sacrificing quality. [Company Name]serves high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. [Company Name] is expanding its exposure through effective marketing as well as introducing the area to market segments that have not yet discovered the Company. Location [Company Name]is headquartered in Dwight, North Dakota which is located in Dickey County. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. The Company [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The Company’s owner is [Name], who established the restaurant as a Limited Liability Corporation. [Name] has 15 years of industry experience as a bartender and 8 years of experience as a cook. [Company Name] will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. Our Services [Company Name]’s menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The Market [Company Name] will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and it’s the Company’s duty to deliver on their expectations. Financial Considerations The current financial plan for [Company Name] is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. [Company Name]has three main objectives: †¢ To serve quality food. †¢ To have outstanding customer service. †¢ To run and maintain a cost efficient base without sacrificing quality. [Company Name]’s mission is to serve high quality food and beverages in an inviting and friendly atmosphere at reasonable prices. [Company Name]’s keys to success are location, quality service and delicious food. [Company Name]is headquartered in Dwight, North Dakota Contact: [Name] Direct Phone: XXX-XXX-XXXX Address: [Address] [City, State ZIP] Email: [Email Address] The [Company Name] is located in Dwight, North Dakota, which is one mile west of the city Ludden in Dickey County. The Company is a start-up restaurant, owned by [Name], who has 15 years of industry experience as a bartender and 8 years of experience as a cook. Additionally, [Name] has 10 years of experience as an Administrative Assistant. [Company Name]is a steakhouse concept which will offer a comfortable, friendly atmosphere. The menu will feature char broiled steaks, chicken, shrimp, burgers and a variety of basket foods along with occasional weekend specials of prime rib and barbecued ribs. Beverages will include various beers, cocktails and non-alcoholic beverages. The [Company Name] will be located on the site of the original [Company Name], which was built in 1961. This location is a landmark that sets on Highway 1 and 11 along the James River. The [Company Name] is nested nicely near the South Dakota border between Ellendale and Oakes, ND. [Company Name]will be open 5 days per week. Serving dinner Tuesday-Wednesday from 5:00 pm to 10:00 pm; on Thursday – Saturday dinner served from 5:00 pm to 11:00 pm. Furthermore, the restaurant will be open one (1) Sunday a month on trial basis. Lunch will be served from 11:00 am to 2:00 pm. The restaurant will also be set-up as an all you can eat buffet style restaurant. [Company Name]will be closed on New Year’s Day, Thanksgiving Day and Christmas Day. The lounge will be open Tuesday – Saturday from 5:00 pm to 1:00 am. The rest of business structure has not been identified as of date. There will be an attorney and accountant determined at a later date. [Company Name]is a Limited Liability Corporation. The owner of the start-up restaurant is [Name], who has 100% ownership of the business. The following table and chart shows the start-up costs for [Company Name], LLC |Start-up | | | | | |Requirements | | | | | |Start-up Expenses | | |Software (Cost/Inventory Control) |$500 | |Liquor/Food License (State/County) |$1,800 | |Inspections |$1,000 | |Supplies |$2,500 | |Utilities Deposit |$1,500 | |Legal & Accounting fees |$5,000 | |Propane Tank & 1st Fill |$3,000 | |Total Start-up Expenses |$15,300 | | | | |Start-up Assets | | |Cash Required |$0 | |Start-up Inventory |$26,000 | |Other Current Assets |$30,950 | |Long-term Assets |$329,800 | |Total Assets |$386,750 | | | | |Total Requirements |$402,050 | [Company Name]is a comfortable, inviting restaurant designed to make its customers feel at home. The dining side has a sizzling 48†³ gas powered grill and char boiler which will make all steaks to perfection. The following meals come with the customer’s choice of potato, baked, hash brown or fries. Meals also include a trip to the full salad bar! All steaks are hand cut daily and charbroiled to perfection. Steaks Choice Sirloin 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.75 House Sirloin 8 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Petite Sirloin 6 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.75 Beef Tips-grilled or hand dipped in batter-deep fried†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $12.50 Rib eye 12 oz†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $16.25 Rib eye 10 oz †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $14.75 Steak and Shrimp 6 oz sirloin steak with three deep fried shrimp †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.50 Seafood Walleye dipped in batter and deep fried †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.75 4 Jumbo shrimp served with tater sauce or red sauce†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $13.50 Cod (Torsk)†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50 Chicken  ¼ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $11.50  ½ pc dinner†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $13.50 Baskets All baskets served with fries or onion rings. Burgers are  ½ lb handmade served on toasted bun. Hamburger basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $7.50 Cheese burger basket†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $7.75 Burger basket served w/cheese, lettuce, onion, tomato†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.50 Chicken Strip (4 pc) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Chicken Drummies (6) basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $8.75 Breaded Tip basket †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $9.25 Appetizer Platter Chicken drummies, Onion rings, Cheese sticks, Mushrooms, Mini Egg Rolls. Served with Ranch Dressing†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $15.25 Beverages Coffee †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Tea †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.00 Soda†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $1.50 Milk†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $1.50 The U.S. restaurant industry, which consist of fast food, casual dining and upscale chains, is facing its toughest stretch in three decades. This is due to declining guest traffic, declining average check, and a decline in sales. To survive, restaurant operators will need to balance incentives and discounts with added value and brand enhancement. Steak restaurants comprise less than 5% of the total restaurant market. Service oriented steak houses have room to grow. Meat and potatoes are still what Americans want, and they want it with good service. [Company Name]will focus on local residents and anyone passing by who wants to enjoy a good meal in a comfortable, friendly, down home atmosphere. [Company Name] intends to cater to a wide group of people. The Company wants everyone to feel welcome and relaxed in a friendly atmosphere with a large menu selection. It is its goal to have the â€Å"most tender, tastiest steaks† in the area. [Company Name]has the services necessary to flourish within this industry. By delivering superior customer service, offering affordable prices and developing an outstanding reputation, [Company Name]’s potential is excellent. Individuals going out to spend good money on meals or beverages want a variety of items to choose from. Additionally, these individuals want to dine at an establishment with consistent business hours. [Company Name]will be more than willing to offer that to all customers who walk into the business. The Company wants to create an environment that is fun, friendly and comfortable with prices that are very competitive. Customers are the first priority. [Company Name]’s market segmentation scheme is fairly straightforward and focuses on the target market, Dickey County, North Dakota residents. These customers prefer certain services and quality of food and its Company’s duty to deliver on their expectations. The information contained in the market analysis table, displays [Company Name]’s main markets. All of [Company Name]’s clients will benefit from its delicious food, atmosphere and exceptional customer service. |Market Analysis | | | | | | Year 1 | Year 2 | Year 3 | |Sales | | | | |Food |$259,480 |$275,049 |$291,552 | |Dining Beverage |$14,400 |$15,264 |$16,180 | |Bar Beverage |$30,928 |$32,784 |$34,751 | |Total Sales |$304,808 |$323,096 |$342,482 | | | | | | |Direct Cost of Sales | Year 1 | Year 2 | Year 3 | |Food |$90,800 |$96,248 |$102,023 | |Dining Beverage |$1,440 |$1,526 |$1,618 | |Bar Beverage |$9,588 |$10,163 |$10,773 | |Subtotal Direct Cost of Sales |$101,828 |$107,938 |$114,414 | In order to achieve the growth and marketing goals that have been outline in this business plan, [Company Name]has deadlines to meet and ideas to implement. Some of these are outlined below: 1. Obtain grant funding in the amount of $350,000 to improve business 2. Acquisition of the property, contents and rights to the business |Milestones | | | | | | Year 1 | Year 2 | Year 3 | |Owner/Manager |$33,600 |$34,272 |$34,957 | |Head Cook |$16,800 |$17,136 |$17,479 | |Asst. Cook |$7,776 |$7,932 |$8,090 | |Head Waiter |$12,180 |$12,424 |$12,672 | |Waiters |$13,080 |$13,342 |$13,608 | |Bartenders |$8,352 |$8,519 |$8,689 | |Dishwashers |$6,264 |$6,389 |$6,517 | |Total People |14 |14 |14 | | | | | | |Total Payroll |$98,052 |$100,013 |$102,013 | The current financial plan for [Company Name]is to obtain grant funding in the amount of $350,000. The grant will be used to get acquisition of the property, contents and rights to the business. The following sections of this plan will serve to describe [Company Name]’s financial plan in more detail: †¢ General Assumptions †¢ Break-even Analysis †¢ Profit and Loss †¢ Cash Flow †¢ Balance [Company Name]’s start-up costs are detailed in the Start-up Table. The following table shows how these start-up costs will be funded. |Start-up Funding | | |Start-up Expenses to Fund |$15,300 | |Start-up Assets to Fund |$386,750 | |Total Funding Required |$402,050 | | | | |Assets | | |Non-cash Assets from Start-up |$386,750 | |Cash Requirements from Start-up |$0 | |Additional Cash Raised |$0 | |Cash Balance on Starting Date |$0 | |Total Assets |$386,750 | | | | | | | |Liabilities and Capital | | | | | |Liabilities | | |Current Borrowing |$0 | |Long-term Liabilities |$0 | |Accounts Payable (Outstanding Bills) |$0 | |Other Current Liabilities (interest-free) |$0 | |Total Liabilities |$0 | | | | |Capital | | | | | |Planned Investment | | |Owner |$10,000 | |Outside Financing |$350,000 | |Additional Investment Requirement |$42,050 | |Total Planned Investment |$402,050 | | | | |Loss at Start-up (Start-up Expenses) |($15,300) | |Total Capital |$386,750 | | | | | | | |Total Capital and Liabilities |$386,750 | | | | |Total Funding |$402,050 | The table below presents the assumptions used in the financial calculations of this business plan. The average percent variable cost is estimated to be 33%. The estimated monthly fixed cost is $13,705. For the break-even analysis, the monthly revenue needed to break-even is $20,581. The break-even analysis has been calculated on the â€Å"burn rate† of the Company. [Company Name]feels that this gives the investor a more accurate picture of the actual risk of the venture. |Break-even Analysis | | | | | |Monthly Revenue Break-even |$20,581 | | | | |Assumptions: | | |Average Percent Variable Cost |33% | |Estimated Monthly Fixed Cost |$13,705 | [Company Name]’s Pro Forma Profit and Loss statement was constructed from a conservative point-of-view, and is based in large part on past performance. The income for Year 1, Year 2 and Year 3 are $304,808, $323,096 and $342,482, respectively. The net profit for the same period is $26,961, $36,035 and $42,838, respectively. The percentages of the net profit sales for this period were 8.85%, 11.15% and 12.51%, respectively. Once the Company receives grant funding to add the new assets, the depreciation of the building will be over a 20 year period, while the equipment will be depreciated over a 7 year period. |Pro Forma Profit and Loss | | | | | | Year 1 | Year 2 | Year 3 | |Sales |$304,808 |$323,096 |$342,482 | |Direct Cost of Sales |$101,828 |$107,938 |$114,414 | |Other Costs of Sales |$0 |$0 |$0 | |Total Cost of Sales |$101,828 |$107,938 |$114,414 | | | | | | |Gross Margin |$202,980 |$215,159 |$228,068 | |Gross Margin % |66.59% |66.59% |66.59% | | | | | | |Expenses | | | | |Payroll |$98,052 |$100,013 |$102,013 | |Marketing/Promotion |$6,250 |$6,438 |$6,631 | |Depreciation |$12,045 |$13,143 |$13,143 | |Supplies |$600 |$618 |$637 | |Utilities |$8,400 |$8,652 |$8,912 | |Insurance |$5,004 |$5,004 |$5,004 | |Maintenance |$1,200 |$1,236 |$1,273 | |Office Expense |$1,800 |$1,854 |$1,910 | |Payroll Taxes |$9,805 |$10,001 |$10,201 | |Phone/TV/Internet |$1,800 |$1,854 |$1,910 | |Propane |$12,000 |$12,360 |$12,731 | |Property Tax |$2,508 |$2,508 |$2,508 | |Acct & Legal |$5,000 |$0 |$0 | | | | | | |Total Operating Expenses |$164,464 |$163,681 |$166,871 | | | | | | |Profit Before Interest and Taxes |$38,516 |$51,478 |$61,197 | |EBITDA |$50,561 |$64,621 |$74,340 | | Interest Expense |$0 |$0 |$0 | | Taxes Incurred |$11,555 |$15,443 |$18,359 | | | | | | |Net Profit |$26,961 |$36,035 |$42,838 | |Net Profit/Sales |8.85% |11.15% |12.51% | [Company Name] is a start-up Company that has applied for a grant of $350,000. The Company forecasts that it will receive funding in the month of October. During this period, the Company will get acquisition of the property, contents and rights to the business. The following table displays [Company Name]’s cash flow, and the chart illustrates monthly cash flow in the first year. Monthly cash flow projections are also included in the appendix. |Pro Forma Cash Flow | | | | | | Year 1 | Year 2 | Year 3 | |Cash Received | | | | | | | | | |Cash from Operations | | | | |Cash Sales |$304,808 |$323,096 |$342,482 | |Subtotal Cash from Operations |$304,808 |$323,096 |$342,482 | | | | | | |Additional Cash Received | | | | |Sales Tax, VAT, HST/GST Received |$0 |$0 |$0 | |New Current Borrowing |$0 |$0 |$0 | |New Other Liabilities (interest-free) |$0 |$0 |$0 | |New Long-term Liabilities |$0 |$0 |$0 | |Sales of Other Current Assets |$0 |$0 |$0 | |Sales of Long-term Assets |$0 |$0 |$0 | |New Investment Received |$350,000 |$0 |$0 | |Subtotal Cash Received |$654,808 |$323,096 |$342,482 | | | | | | |Expenditures | Year 1 | Year 2 | Year 3 | | | | | | |Expenditures from Operations | | | | |Cash Spending |$98,052 |$100,013 |$102,013 | |Bill Payments |$136,504 |$176,166 |$184,277 | |Subtotal Spent on Operations |$234,556 |$276,179 |$286,291 | | | | | | |Additional Cash Spent | | | | |Sales Tax, VAT, HST/GST Paid Out |$0 |$0 |$0 | |Principal Repayment of Current Borrowing |$0 |$0 |$0 | |Other Liabilities Principal Repayment |$0 |$0 |$0 | |Long-term Liabilities Principal Repayment |$0 |$0 |$0 | |Purchase Other Current Assets |$0 |$0 |$0 | |Purchase Long-term Assets |$0 |$0 |$0 | |Dividends |$0 |$0 |$0 | |Subtotal Cash Spent |$234,556 |$276,179 |$286,291 | | | | | | |Net Cash Flow |$420,252 |$46,917 |$56,192 | |Cash Balance |$420,252 |$467,170 |$523,361 | [Company Name]’s net worth is $763,711, $799,746 and $842,583, for Year 1, Year 2 and Year 3, respectively. |Pro Forma Balance Sheet | | | | | | Year 1 | Year 2 | Year 3 | |Assets | | | | | | | | | |Current Assets | | | | |Cash |$420,252 |$467,170 |$523,361 | |Inventory |$10,924 |$11,342 |$12,023 | |Other Current Assets |$30,950 |$30,950 |$30,950 | |Total Current Assets |$462,126 |$509,462 |$566,334 | | | | | | |Long-term Assets | | | | |Long-term Assets |$329,800 |$329,800 |$329,800 | |Accumulated Depreciation |$12,045 |$25,188 |$38,331 | |Total Long-term Assets |$317,755 |$304,612 |$291,469 | |Total Assets |$779,881 |$814,074 |$857,803 | | | | | | Table: Balance Sheet (Continued) |Liabilities and Capital | Year 1 | Year 2 | Year 3 | | | | | | |Current Liabilities | | | | |Accounts Payable |$16,170 |$14,328 |$15,219 | |Current Borrowing |$0 |$0 |$0 | |Other Current Liabilities |$0 |$0 |$0 | |Subtotal Current Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Long-term Liabilities |$0 |$0 |$0 | |Total Liabilities |$16,170 |$14,328 |$15,219 | | | | | | |Paid-in Capital |$752,050 |$752,050 |$752,050 | |Retained Earnings |($15,300) |$11,661 |$47,696 | |Earnings |$26,961 |$36,035 |$42,838 | |Total Capital |$763,711 |$799,746 |$842,583 | |Total Liabilities and Capital |$779,881 |$814,074 |$857,803 | | | | | | |Net Worth |$763,711 |$799,746 |$842,583 | The table below presents ratios from the full-service restaurant markets as a reference. |Ratio Analysis | | | | | | | Year 1 | Year 2 | Year 3 |Industry Profile | |Sales Growth |n.a. |6.00% |6.00% |1.65% | | | | | | | |Percent of Total Assets | | | | | |Inventory |1.40% |1.39% |1.40% |6.34% | |Other Current Assets |3.97% |3.80% |3.61% |43.25% | |Total Current Assets |59.26% |62.58% |66.02% |53.12% | |Long-term Assets |40.74% |37.42% |33.98% |46.88% | |Total Assets |100.00% |100.00% |100.00% |100.00% | | | | | | | |Current Liabilities |2.07% |1.76% |1.77% |25.40% | |Long-term Liabilities |0.00% |0.00% |0.00% |73.91% | |Total Liabilities |2.07% |1.76% |1.77% |99.31% | |Net Worth |97.93% |98.24% |98.23% |0.69% | | | | | | | |Percent of Sales | | | | | |Sales |100.00% |100.00% |100.00% |100.00% | |Gross Margin |66.59% |66.59% |66.59% |58.06% | |Selling, General & Administrative Expenses |57.75% |55.44% |54.08% |23.02% | |Advertising Expenses |2.05% |1.99% |1.94% |1.74% | |Profit Before Interest and Taxes |12.64% |15.93% |17.87% |6.52% | | | | | | | |Main Ratios | | | | | |Current |28.58 |35.56 |37.21 |1.25 | |Quick |27.90 |34.77 |36.42 |1.00 | |Total Debt to Total Assets |2.07% |1.76% |1.77% |99.31% | |Pre-tax Return on Net Worth |5.04% |6.44% |7.26% |4325.19% | |Pre-tax Return on Assets |4.94% |6.32% |7.13% |29.65% | | | | | | | Table: Ratios (Continued) |Additional Ratios | Year 1 | Year 2 | Year 3 | | |Net Profit Margin |8.85% |11.15% |12.51% |n.a | |Return on Equity |3.53% |4.51% |5.08% |n.a | | | | | | | |Activity Ratios | | | | | |Inventory Turnover |10.09 |9.70 |9.79 |n.a | |Accounts Payable Turnover |9.44 |12.17 |12.17 |n.a | |Payment Days |27 |32 |29 |n.a | |Total Asset Turnover |0.39 |0.40 |0.40 |n.a | | | | | | | |Debt Ratios | | | | | |Debt to Net Worth |0.02 |0.02 |0.02 |n.a | |Current Lab. to Liab. |1.00 |1.00 |1.00 |n.a | | | | | | | |Liquidity Ratios | | | | | |Net Working Capital |$445,956 |$495,134 |$551,114 |n.a | |Interest Coverage |0.00 |0.00 |0.00 |n.a | | | | | | | |Additional Ratios | | | | | |Assets to Sales |2.56 |2.52 |2.50 |n.a | |Current Debt/Total Assets |2% |2% |2% |n.a | |Acid Test |27.90 |34.77 |36.42 |n.a | |Sales/Net Worth |0.40 |0.40 |0.41 |n.a | |Dividend Payout | 0.00 |0.00 |0.00 |n.a | Sales Forecast Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12SalesFood$19,346 $19,733 $20,128 $20,531 $20,942 $21,361 $21,788 $22,224 $22,668 $23,121 $23,583 $24,055 Dining Beverage$1,000 $1,102 $1,124 $1,146 $1,169 $1,192 $1,216 $1,240 $1,265 $1,290 $1,316 $1,340 Bar Beverage$2,306 $2,352 $2,399 $2,447 $2,496 $2,546 $2,597 $2,649 $2,702 $2,756 $2,811 $2,867 Total Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Food$5,705 $5,990 $6,290 $6,604 $6,934 $7,281 $7,645 $8,027 $8,428 $8,849 $9,291 $9,756 Dining Beverage$102 $105 $108 $111 $114 $117 $121 $125 $129 $133 $136 $139 Bar Beverage$602 $639 $664 $697 $732 $769 $807 $847 $889 $933 $980 $1,029 Subtotal Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924  Table: Personnel Personnel Plan Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Owner/Manager$2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 $2,800 Head Cook$1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 $1,400 Asst. Cook$648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 $648 Head Waiter$1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 $1,015 Waiters$1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 $1,090 Bartenders$696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 $696 Dishwashers$522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 $522 Total People14 14 14 14 14 14 14 14 14 14 14 14 Total Payroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171  Table: Profit and Loss Pro Forma Profit and Loss Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Direct Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Costs of Sales$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Cost of Sales$6,409 $6,734 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Gross Margin$16,243 $16,453 $16,589 $16,712 $16,827 $16,932 $17,028 $17,114 $17,189 $17,252 $17,303 $17,338 Gross Margin %71.71% 70.96% 70.14% 69.28% 68.38% 67.46% 66.51% 65.54% 64.54% 63.50% 62.44% 61.35% ExpensesPayroll$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Market ing/Promotion$750 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 Depreciation$0 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 $1,095 Supplies$50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 Utilities$700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 $700 Insurance$417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 $417 Maintenance$100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 Office Expense$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Payroll Taxes10% $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 $817 Phone/TV/Internet$150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 Propane$1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 Property Tax$209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 $209 Acct & Lega l$5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Operating Expenses$17,514 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 $13,359 Profit Before Interest and Taxes($1,271)$3,094 $3,230 $3,353 $3,468 $3,573 $3,669 $3,755 $3,830 $3,893 $3,944 $3,979 EBITDA($1,271)$4,189 $4,325 $4,448 $4,563 $4,668 $4,764 $4,850 $4,925 $4,988 $5,039 $5,074  Interest Expense$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0  Taxes Incurred($381)$928 $969 $1,006 $1,040 $1,072 $1,101 $1,126 $1,149 $1,168 $1,183 $1,194 Net Profit($890)$2,166 $2,261 $2,347 $2,428 $2,501 $2,568 $2,628 $2,681 $2,725 $2,761 $2,785 Net Profit/Sales-3.93% 9.34% 9.56% 9.73% 9.87% 9.96% 10.03% 10.07% 10.07% 10.03% 9.96% 9.86% Table: Cash Flow Pro Forma Cash Flow Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Cash ReceivedCash from OperationsCash Sales$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Subtotal Cash from Operations$22,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Additional Cash ReceivedSales Tax, VAT, HST/GST Received0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Other Liabilities (interest-free)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Sales of Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 New Investment Received$350,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Received$372,652 $23,187 $23,651 $24,124 $24,607 $25,099 $25,601 $26,113 $26,635 $27,167 $27,710 $28,262 Table: Cash Flow (Continued) Expenditures Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Expenditures from OperationsCash Spending$8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 $8,171 Bill Payments$299 $8,830 $5,065 $6,547 $12,875 $13,296 $13,734 $14,188 $14,661 $15,152 $15,663 $16,194 Subtotal Spent on Operations$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Additional Cash SpentSales Tax, VAT, HST/GST Paid Out$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Principal Repayment of Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Long-term Liabilities Principal Repayment$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Other Current Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Purchase Long-term Assets$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Dividends$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Cash Spent$8,470 $17,001 $13,236 $14,718 $21,046 $21,467 $21,905 $22,359 $22,832 $23,323 $23,834 $24,365 Net Cash Flow$364,182 $6,186 $10,415 $9,406 $3,561 $3,632 $3,696 $3,754 $3,803 $3,844 $3,876 $3,897 Cash Balance$364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Table: Balance Sheet Pro Forma Balance Sheet Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12AssetsStarting BalancesCurrent AssetsCash$0 $364,182 $370,368 $380,783 $390,189 $393,750 $397,382 $401,078 $404,832 $408,635 $412,479 $416,355 $420,252 Inventory$26,000 $19,591 $12,857 $7,062 $7,412 $7,780 $8,167 $8,573 $8,999 $9,446 $9,915 $10,407 $10,924 Other Current Assets$30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 $30,950 Total Current Assets$56,950 $414,723 $414,175 $418,795 $428,551 $432,480 $436,499 $440,601 $444,781 $449,031 $453,344 $457,712 $462,126 Long-term AssetsLong-term Assets$329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 $329,800 Accumulated Depreciati on$0 $0 $1,095 $2,190 $3,285 $4,380 $5,475 $6,570 $7,665 $8,760 $9,855 $10,950 $12,045 Total Long-term Assets$329,800 $329,800 $328,705 $327,610 $326,515 $325,420 $324,325 $323,230 $322,135 $321,040 $319,945 $318,850 $317,755 Total Assets$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Table: Balance Sheet (Continued) Liabilities and Capital Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12Current LiabilitiesAccounts Payable$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Current Borrowing$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Other Current Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal Current Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Long-term Liabilities$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Liabilities$0 $8,663 $4,854 $6,118 $12,432 $12,839 $13,262 $13,700 $14,156 $14,631 $15,123 $15,636 $16,170 Paid-in Capital$402,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 $752,050 Retained Earning s($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)($15,300)Earnings$0 ($890)$1,276 $3,537 $5,884 $8,311 $10,812 $13,381 $16,009 $18,690 $21,415 $24,176 $26,961 Total Capital$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711 Total Liabilities and Capital$386,750 $744,523 $742,880 $746,405 $755,066 $757,900 $760,824 $763,831 $766,916 $770,071 $773,289 $776,562 $779,881 Net Worth$386,750 $735,860 $738,026 $740,287 $742,634 $745,061 $747,562 $750,131 $752,759 $755,440 $758,165 $760,926 $763,711  INFORMATION AND FORMS ARE PROVIDED â€Å"AS IS† WITHOUT ANY EXPRESS OR IMPLIED WARRANTY OF ANY KIND INCLUDING WARRANTIES OF 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This template form allows a business to outline the company’s objectives and detail both current company information as well as any past performance. Companies should include a complete market analysis in their plan to help showcase why their business strategy will be effective in the market. Future company plans, including production targets, management strategy, and financial forecasting, should be used to demonstrate and confirm that the company’s short-term and long-term objective can and will be met. This model plan can be customized to best fit the unique needs of any entrepreneur or owner that is seeking to create a strong business plan. Business Plan for Restaurant Bar and Grill This Business Plan for a Bar and Grill Restaurant allows entrepreneurs or business owners to create a comprehensive and professional business plan. This template form allows a business to outline the company?s objectives and detail both curren[pic][?] Business Plan Bar & Grill. (2016, Mar 15). 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