Outline for Gmo

Genetically –modified food of persuasion Specific Purpose: To persuade our audience that genetically modified foods are not safe for consumption. Central Idea: Genetically modified foods may bring a new allergen that we may not be prepared to treat. We put more synthetic toxins into our bodies. I. Introduction A. (Attention Getter) Soon, kids may actually have a good reason not to eat vegetables. Genetically modified foods, vegetables and fruits, â€Å"Frankedfoods†, are making their way from science labs to the dinner table.B. (Thesis Statement) The processed food that has the entire chemical added in it in order to make the food to last longer has the effect of harming the people due to the fact that everyone has their own reaction to certain chemicals. C. (Justification) Currently genetically modified (GM) crops are grown in more than 25 countries. Big transitional companies are carrying out dangerous global experiment by introducing large numbers of genetically modi fied foods into our diet. D. Speaker Credibility) I work at the fast food industry for about six years and I know fast food is bad but I didn’t know how bad it really is. After researching and reading articles about engineered food I have learn so much more what the food contains and it is shocking. E. (Preview of Main points) 1. First I will discuss the health problems of GM foods. 2. Next, how it is important to label the food, and how the government should be involved. 3. Lastly, how we can stop genetically modified foods.

Magic Toyshop Essay

The Magic Toyshop is the second novel of the feminist writer Angela Carter. It is one of the most popular of her early books. In Carter’s works mythological and Biblical themes often appear, and The Magic Toyshop is a good example of that. This essay is intended to discuss the introductory chapter of The Magic Toyshop, in which Carter rewrites a major Biblical story. The Magic Toyshop follows the story of a teenage girl, Melanie. She is one of three children, her younger brother is Jonathon and her five year old sister is Victoria. They live in the English countryside in a middle class family. Their house is spacious; they all have their own bedrooms. Their parents are rich, successful and the children have everything they need. The children have a middle aged governess Mrs. Rundle. She is overweight, was never married, only added the Mrs. title to her name a few years ago as a present to herself. Melanie has a fear of becoming someone like Mrs. Rundle. She does not believe in God but she prays that she would marry and have sex in her life. She is worried about her weight because she thinks she is too thin, but she would not eat too much either because then she might become fat and never marry. She already sees herself as someone’s wife; she looks at herself as a male would do. (Gamble 69) The novel tells the story of the children becoming orphans and having to leave their home. Their parents are killed in a plane crash and the three children must leave the countryside to live with their uncle in London. Uncle Phillip owns a toyshop and is a toymaker himself. The orphans do not know anything about him; Melanie’s only memory of him is that when she was a little girl he made her a jack in the box which was very scary. They do not know that the world they are about to enter is radically different from the one they lived in until now. At the beginning of the novel Melanie is a happy fifteen year old girl who is starting to discover herself. She explores her body, discovers it as a colonizer discovers the unknown land. She likes to pose in front of her mirror; she plays the roles of the characters of paintings (by male painters naturally). The novel uses the terminologies of explorers thus making us believe there is a male voice behind the words. Melanie’s only wish is to marry well. She is already getting ready for married life, she is making herself ready for a husband. She believes that marriage is the only way to have inancial and emotional security, the only way to be a respectable woman and to have a happy life. This is the only way she knows. This is what the culture, the social background of the age indoctrinated her to believe. She is dreaming of a perfect husband who is handsome, gentle, amiable, who has a good job and adequate financial background. Although she is a little worried about not getting this perfect life, not having sex, she genuinely believes that things are going to work out for the best. Melanie is planning to spend her adolescence preparing for the life that comes after. However soon enough she will realize that life is not a fairytale. She will meet and fall in love with a boy that does not fit in the image of the perfect husband she pictured for herself, a boy that she would have never thought to fell for under normal circumstances. She will realize how these circumstances can make her grow up in a few days – or even a few hours as on the train ride to London she realizes she has to be the mother of her little brother and sister – , and how they can suddenly take away all of her dreams and principles. However there is another way to interpret the beginning of the first chapter, the scene where she is exploring her body. Melanie is not only preparing herself for her future groom, but she is exploring her own sexuality too. She is in the age when she realizes that she is a woman, that she has not only grown mentally but physically too. â€Å"In Carter’s own words, Melanie ‘is very conscious of desire, she is filled with it. And that gives her power’. † (Gamble 69-70) One night Melanie decides to go further then posing in her own bedroom. Her parents are not home, they are in America. In the darkness of the night, when everyone in the house is asleep, she goes to her parent’s bedroom. She looks at their wedding photograph and starts thinking about her parents. How she cannot imagine her mother naked, as she never saw her that way – she even jokes about her mother being born with clothes on -, and how her father always wears the same suit. She wonders if her parents had sex before their wedding – this makes her believe she really is growing up if thoughts like this occur in her mind. She notices Uncle Phillip in the picture and thinks about the old jack in the box she was so afraid of. Then she goes over to her mother’s dressing table and looks into the mirror. She starts posing there too and feels that she looks different in her mother’s mirror. This moment can be understood again as a flesh of transition between childhood and becoming a woman. Being in her parent’s room is like pretending to be an adult just like they are. Posing in her mother’s mirror Melanie is trying to imagine how she will look like and feel as an adult, married woman. This moonlit night is the one when the fall happens†¦ Looking at her parent’s wedding picture Melanie decides to try on her mother’s wedding dress. She finds the dress and puts it on but it is too big. She is a little disappointed but still thinks she looks beautiful in it. She feels like a bride. â€Å"A bride. Whose bride? But she was, tonight, sufficient for herself in her own glory and did nor need a groom. † (Carter 16) Melanie decides to go out to the garden. She first feels free and excited; the night was so different from the one she imagined. The moonlit garden was like the Garden of Eden. â€Å"She was alone. In her carapace of white satin, she was the last, the only woman. † (Carter 17) This realization of loneliness soon turns into panic. She truly feels alone and feels what happening is too much. Crying she runs back to the front door but it is closed†¦ She forgot her keys. Suddenly the sweet, dark night turns into a scary land. Melanie realizes what she did was forbidden. She is frightened, she thinks there is something in the dark. After Mrs. Rundle’s cat appears in the garden, Melanie feels a little more comfortable. She starts to pull herself together and decides she will climb up the apple tree to her window. (The apple tree can be a symbol of Eden again). But she cannot do that in the wedding dress. The cat gives her so much comfort that she can take the dress off. Then something happens: she realizes her own nakedness as never before. â€Å"She was horribly conscious of her own exposed nakedness. She felt a new and final kind of nakedness, as if she had taken even her own skin off and now stood clothed in nothing, nude in the ultimate nudity of the skeleton. (Carter 21) This scene might be interpreted as the happenings in the Bible right after the Fall. The serpent deceives Eve so she and Adam both eat from the forbidden tree. â€Å"Then the eyes of both of them were opened, and they realized they were naked; so they sewed fig leaves together and made coverings for themselves. † (New International Bible, Genesis 3:7) The naked Melanie puts down the dress and the cat climbs on it. It scratches the dress. Melanie starts climbing up the tree, she does not know how long it takes but she finally gets to her room. She bleeds form â€Å"hundreds of cuts† but does not mind the pain. She honestly regrets what she had done that night, but cannot take it back. She ate from the forbidden fruit and knows that she deserves the consequences. Right now pain seems to be the punishment. The morning has come and when Mrs. Rundle, Jonathon and Victoria leave the house Melanie is alone in the house with her sin. Somebody is knocking on the door. It is a messenger boy with a telegram in his hand. â€Å"As soon as she saw him, she knew what the telegram contained, as if the words were printed on his forehead. (Carter 24) She runs to the bathroom and vomits. She reads the telegram and realizes what she already guessed was true. Her parents were dead. Melanie’s childhood, her fairytale life ended in this moment. She committed a sin last night and now was expelled from Eden. â€Å"This ‘wedding dress night when she married the shadows’ (Carter 77) exiles her and her younger brother and sister from their comfortable, liberal, middle-class home in the country to live in a dark, narrow house above Uncle Phillip’s toyshop in south London. (Sage 15) And what was Melanie’s fault really? As Lorna Sage says it was the â€Å"stepping over the boundary between reality and fantasy† (Sage 15) Melanie, Jonathon and Victoria are taken to their Uncle Phillip’s house. Melanie soon realizes she will have to live there in terror, in constant fear of her uncle. She has to say good bye to the magical life she had in the countryside and has to grow up sooner then expected. We can understand Uncle Phillip’s house as Purgatory. She goes through a grueling rite of passage into the state of being a woman. Whatever way she might once have grown up is simply cancelled after she arrived at Uncle Phillip’s. † (Day 25) Melanie goes through hell until one day Uncle Phillips ends this story. When he learns that his wife has a sexual relationship with her own brother, he sets the house on fire. â€Å"In the end only Melanie and Finn are left standing amongst the wreckage staring at one another in wild surmise, Adam and Eve at the beginning of a new world. †

Analysing The Queens Received Pronunciation English Language Essay

Analysing The Queens Received Pronunciation English Language Essay The purpose of this project is to identify if the Queen speaks with the same polished Received Pronunciation (RP) accent today as she did 50 years ago and whether there have been any generational variations to the RP spoken within the Royal Family. Firstly this project will introduce the subject of sociolinguistics with a focus on the differences between accents and dialects and the history and rules pertaining to RP. Secondly, current opinions and attitudes will be discussed along with recent research that has been carried out examining the decline of RP. Lastly it will analyse findings from my own comparisons of three Royal Family dialogues. Sociolinguistics is the study of the relationship between language and society, and how society influences or affects the way in which language is used by individuals or groups (Crystal, 2008). When a person talks it is easy to recognise regional differences in their speech as everyone has an accent or dialect and this can often lead to assump tions about their background, education and even their place in society. It is important to understand the difference between an accent and a dialect as they are two very different aspects of speech. An accent refers to the differences in pronunciation only (Crystal, 2008), for example, a speaker with a southern accent would pronounce /a/ using long vowel /a:/ whereas a speaker with a northern accent would pronounce /a/ with a short vowel /à ¦/: Long vowel, Southern Short vowel, Northern Bath /bÉ‘:ÃŽÂ ¸/ /bà ¦ÃƒÅ½Ã‚ ¸/ Grass /gra:s/ /grà ¦s/ Demand /di:ma:nd/ /di:mà ¦nd/ A dialect however refers to the features of pronunciation along with grammar and vocabulary such as sentence structure and use of verbs. For example: Standard English Regional Dialect She is a good girl She’s a canny lass (Geordie/Newcastle) How are you? Ow bist old butt? (Forest of Dean) He is frightened He’s feeling frit (Lincolnshire) I’ll visit in the Autumn I’ll visi t in the fall (American English) An accent and a dialect can both give an indication as to the speaker’s geographical origin (Crystal, 2008). Due the growing variety of accents and dialects in the UK, a ‘Standard English’ (SE) has emerged that is taught in schools and used in print and broadcasting. It is also the standard taught to speakers of foreign languages. The phrase Received Pronunciation was initially coined in 1869 by the linguist A J Ellis but the phonetician, Daniel Jones, was the first person to adopt it to describe the accent of the social elite (British Library). Received Pronunciation (RP) is an accent that is associated with being typically British and is also known as ‘The Queens English’ or ‘BBC English’ as it is seen as a prestige accent (Graddol, Leith & Swann, 1996). No specific authority gave the accent its special status but as RP is spoken mainly in the south east it is generally associated with that area but it is found all over the country. It is a non specific accent as it gives no indication of a speaker’s geographical origin however it does reveal information about their social and educational background.

The food crisis of 2008 had been threatening for a few years, mostly Essay

The food crisis of 2008 had been threatening for a few years, mostly affecting the poor. A variety of causes but mostly mad-made - Essay Example 5-19, 2008). This crisis was one of the threatening incidents that not only affected a big faction of the human race who died of hunger and malnourishment but also grabbed the attention of the developed nations to the fact that with their increase in wealth, they are not performing adequately to surmount the world’s dilemmas and concerns. It has been an observation that the prosperous, successful, and developed countries have the least priority to nourish the starving population, though they have sufficient amount of food that they can provide to the entire inhabitants of the globe. One cannot ignore the reality that governments and United Nations need to put a lot of endeavor in such crises to embark on the problem of hunger. As there is a connection between different problems, resolving of one will lead to solve others as well. The food crises resulted in the sky-high prices of food. As an outcome of it, the fuel prices augmented due to the growing demand from the emergent n ations. With the increase in cost of commodities like food, fuel etc, and the unchanging income pattern of the individuals, it became difficult for them to pay for the basic and fundamental needs like food. The people that fall in the category of most effected sufferers are the poor natives like farmers and laborers and other low-income people (Shiva & Sagbo, pp. 5-19, 2008). It is a foremost right of all the natives of a country that government provides them with food security. This phenomenon refers to a condition where sufficient food is available for all the citizens, whether they are poor or rich. According to the research, it came under indication that due to the financial crisis and change in climate/weather the world has experienced, the supply of food to the natives has seen a drastic turn down subjecting food security to jeopardy. The result of the crisis may have a grave effect on the political steadiness and may result in wars to obtain food for one self. According to th e reports of United Nations World Food Program, "For the world's most vulnerable, the perfect storm [caused by climate, poverty, environmental degradation and political instability] is hitting with a vengeance† (Cribb, pp.1-14, 2010). This statement reflects the idea about the crisis that the world is undergoing unprecedented food shortage leaving an indelible imprint on the lives of many. Due to its effects, nobody is in a condition to provide an aid to each other. The short-term factors that caused the food crises in the years 2008 and 2011 were innumerable. However, only few came under investigations, which are as follows: some countries, known for only wheat agriculture, which is one of the staple foods for the majority of the population, observed famine in past years resulting in disappearance of wheat crops (Karrer, pp. 45-69, 2008). Another reason for the crisis was the increase in the consumption of meat in developing countries resulting in shortage of meat products. F urthermore, according to studies, the fact has revealed that the proportion of the population who are obese is increasing resulting in over consumption of food worldwide. Due to the increase in oil prices, the transportation cost for carrying foods from farm to market has also risen, adding to the food prices (Karrer, pp. 45-69, 2008). Where global recession has terribly crushed the powerful economies,

Business organization and Operations Management Case Study

Business organization and Operations Management - Case Study Example In this management style, the cloth retailers in UK especially the Moss Bros (which also operates Cecil Gee) management and staff work together as a group so as to harmonize operations such as deciding what should be invested in to the operation arrangement such as workforce, material, apparatus, power and how these resources can be easily be acquired and used to ensure that finished products meet the requirements of consumers, for instance the plan to sale of Cecil Gee and specialize in franchise business. The main aspects that should be addressed by the managers in charge of the operations management in Moss Bros are, speed, quality, dependability, cost and flexibility. Quality factor addresses the relevant or required standards in a product; speed addresses the time taken for operations to offer what is required; dependability is the extent to which the organization can be relied upon to deliver the pledges it makes to clients; flexibility addresses how fast a company can change its operations to meet new demand requirements; cost is the expenditure used up in operations and this requires that management understands these concepts for better management and organization (Galloway et al 2000). Due to the increasing economic problems in the whole world, there Moss Bros has out in place to improve its operations. The management operations in this cloth retailer was integrated to include features like empowering the executive team, simplifying the business operations especially the main sub sections; Moss, Hugo Boss and Cecil Gee, improving the product portfolio, exhibition and availability plus improving the cost effectiveness and enhancing the business efficiency (The Moss Bros Plc 2003). Since the appointment of Adrian Wright at the chief executive in the year 2002, the executive has been improving steadily; other appointments included the appointment of Philip Mountford as trading director who has a strong background in brand development, development and implementation of strategies for chains supplies. This is exactly the type of expertise that Moss Bros needed by that time to help it reduce the risk by reducing the uncertainties in the demand of clothes in the UK market. Another notable executive to be appointed was Roddy Murray as the finance director, the same year; he announced that the company had a stock of about 2.3 million sterling pounds worth of suit fabric, an amount that had decreased by less than half a million pounds in the 2004 second quarter (The Moss Bros Plc 2003). This accomplishment was attributed to the well defined supply chain operations as the company was generally aware that the adoption of market pull as a strategy would be more beneficial compared to product push. The process of business operations has been simplified since it was getting complicated because of the many formats used in the operations under different fascias which could lead to confusion in product offering and inconsistency (Galloway et al 2000). Efficient business operations has been integrated into the company's operations by the strong executive team enabling the firm to

What barriers are there to the effective prevention of genocide and Essay - 1

What barriers are there to the effective prevention of genocide and crimes against humanity - Essay Example The human race continue to talk of the visible and the invisible mass killings, some of which have acquired explicit names, yet little action have come forth to secure sustainable world peace. Shortly after the turn of the new millennium, the Darfur mass murders accompanied by unimaginable destruction, mass rapes, and dislocation followed a familiar trend that has long demanded a concerted, prompt effort as the rest of the world watched the events of the other side of human nature unfold unabated. Sixty years after the United Nations’ Convention on the Prevention and Punishment of the Crime of Genocide (CPPCG), and two solid decades after its ratification by the most powerful nation on earth, the United States, the world still lacks reliable institutional frameworks to confront the evil inherent in the subject matter at hand. The term ‘genocides’ has its origin in the work of Raphael Lemkin’s 1944 analysis of the Holocaust titled Axis Rule in Occupied Europ e; an enormous task that basically found the phrase ‘mass killing’ rather inadequate to fully capture the atrocities of the event (Kentis, 2011, p.3). Before Lemkin’s work, crimes of mass atrocities [â€Å"crimes of crimes†] lacked â€Å"explicit identity† (Power, 2002, p. 30). Scholars are in agreement that genocides are not natural disasters, but man-made occurrences that are preventable. (Fein, 2000, p. 42). Despite the inherent flaws with regards to the legal definition adopted at the above mentioned convention concerning what exactly constitutes genocide, its recognition as a crime of humanity, without a doubt, reinforced the legitimacy by the international community to act, on humanitarian grounds, to prevent and possibly stop the elements with ill intentions from actualizing any form of pre-planned atrocities. To date, the convention’s statutes largely remains monumental with genocide intervention, even with immense evidence of ethnic cleansing taking place, occurring at the final stages of Stanton’s eight stage model (Stanton, 2008). This paper briefly elaborates on some of the barriers towards effective prevention of world genocides and crimes against humanity; and where possible the analysis will include the flawed nature of the theo retical frameworks that seem to work only in paper, the blockade erected by the concept of ‘State sovereignty’, the difficulty of holding perpetrators to account, and the general lack of international will/interest to intervene in matters considered domestic. The Impediments to the Prevention of Crimes against Humanity The campaigns initiated by Lemkin to include and subsequently prohibit genocide under the international laws was more than a welcome call for international action as demonstrated by UN General Assembly’s nod on the 9th December 1948. To be sure, even though the word genocide may appear recent in origin, the concept is almost as old as mankind

The Uses and Gratification Theory Case Study Example | Topics and Well Written Essays - 4000 words

The Uses and Gratification Theory - Case Study Example In previous eras, the main sources of entertainment for people tended to be festivals dedicated either to harvesting or in praise of one god or another. In the western perspective, this came to be replaced by theatre and with the modern age came the development of television and the television networks which continue to offer a wide variety of visual entertainment. The advancement in technology has increased the demand for entertainment from individuals, and because of the wide variety of entertainment being offered, it is not a surprise that many of the entertainment companies involved are competing heavily to capture audiences. Because of this, the audience has gained great influence in controlling the type of media they would like to view, and this can be likened to the individual’s lifestyle as well as mindset (Napoli, forthcoming). From the very beginning of the development of media, the main question that has concerned the developers is whether the media has any influenc e on the audience. It has been proven that different types of media can influence the audience, so that in some cases when an individual sees an advert of a product on television, he or she will likely purchase the product. On the other hand, there are those of the view that media has no great influence on its audience since it is they who choose what to watch (Allison, 2006). This article makes a focus on the motives behind the choice of a particular media type as a basis of the Theory of Audience especially uses and Gratification theory. In the past few decades, the invention and development of the internet have revolutionized the lives of many people in the world and one would argue that it is one of the biggest developments in mass media. Every decade of the twentieth century presented its own theories concerning media communication, and while at the beginning, it was thought that media had an effect on the audience, later with the advancement in media communication, researchers found that audiences only used media for their own benefit (Rossi, 2002). Theory of Audience Uses and Gratifications Katz first proposed the theory of Uses and Gratification and the notion behind this theory is, it focuses on a question of why and how people use particular media. In contrast to the effect model view which is what media do with people, U & G is considered as a broader aspect among media researchers who are more concerned about finding what people do with a media (Chandler,1994). This theory is contradictory to the older approach of Audience of a passive group. This theory views the audience as an active group which means individuals have power and selects that media text that best suits her needs and her attempts to satisfy the needs. This theory represents the use of media in terms of gratification of social or psychological need of the individual. This theory shifted the approach of gratification from the functional paradigm to social sciences (Katz, Blumler and G urevitch, 1974).  Gratification can be derived from three distinct sources which are media content, exposure, and social content. The mass media compete with other sources of gratification, but gratifications can be obtained from a medium's content (e.g. watching a specific program), from familiarity with a genre within the medium (e.g. watching soap operas).

European Community Trade Law Essay Example | Topics and Well Written Essays - 5000 words

European Community Trade Law - Essay Example The Single Market envisaged by these principles has the product liability regime for defective products. An affected Member State should notify the Commission about the Member State which violates the directive for free movement of goods in the Single Market, as per decision 3052/95/EC 2 Following are articles of the treaty that the case on hand attracts. 2. Member States shall, by the end of the first stage at the latest, abolish all quantitative restrictions on exports and any measures having equivalent effect which are in existence when this Treaty enters into force. The provisions of Articles 30 to 34 shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures possessing artistic, historic or archaeological value; or the protection of industrial and commercial property. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between Member States."3 The case on hand is that the cheese product by name ''Dolcedella'' of Italian Recipe manufactured by other member States is not allowed to be marketed in Italy unless it bears the label in Italian Language that it complies with the ministerial decree no 2001 and it has the permission of Italian Ministry of Food Agriculture for being marketed in Italy. It prima facie appears not a discriminative provision, the Ministerial Decree No 2001 being applicable to Italy and other Member States alike. The Cheese being a delicate product needing expert handling, it can only be marketed from licensed shops for the purpose in Italy though there are only 250 shops in Italy. The French producer of 'Dolcedella'' is advised to comply with the Italian Ministry's Decree No 2001 in as much as it is not discriminatory between the member states including Italy. There are few case laws supporting the above advice which we shall see in detail as below. Case 8/74: Dassonville4 Case 391/92 Hellenic Republic 5 Before discussing the above two cases, the following quote will enlighten us as to even the seemingly non-discriminatory measures would turn out to be discriminatory if deeply gone into. In the instance case before us, there seem to be no discriminatory measure hidden behind the non-discriminatory provision requiring every one take authorisation from the Ministry concerned to market the subject cheese and the labelling requirement as applicable to every marketer. "If it can be shown that certain conditions are imposed in relation to imports only, this would clearly constitute a directly applicable measure

Bipolar Disorder Assessment and Community Intervention Programs Assignment

Bipolar Disorder Assessment and Community Intervention Programs - Assignment Example In the market, as it is, there are three versions of the Beck Depression Inventory, which are basically improvements on previous versions (Parker & Ketter, 2010). The original version was first introduced for use in 1961 and is generally referred to as the BDI (Parker & Ketter, 2010). This was later in 1978 revised into the BDI-1A, which was also consequently modified into 1996’s BDI-II (Parker & Ketter, 2010). Presently, the BDI-II remains the most widely used version of the Beck Depression Inventory (Parker & Ketter, 2010). The BDI is a 21 question inventory of self-report rating which evaluates the common symptoms and attitudes associated with bipolar disorder (Rosner, 2014). The BDI is available in a number of different convenient forms such as computerized forms and card forms (Clinical Psychology, 2015). The forms require approximately 10 minutes to successfully complete (Beck Depression Inventory-II, 2015). However, the user requires a 5th to the 6th grade level of read ing competency in order that they may properly understand the questions and thus respond appropriately (Parker & Ketter, 2010). The multiple choice questionnaire, which is suited for persons who are 13 years of age and over, delves on items that determine presence/ absence of symptoms of bipolar disorder like irritability, hopelessness, feeling of being punished, guilt, fatigue, lack/ loss of interest in sex, loss of weight, and so on (Clinical Psychology, 2015).The assessment can be self-administered or done verbally by a trained administrator. The user of the instrument has the responsibility of ensuring appropriate use of the test, such as in administration, interpretation, application, and scoring of the results (Clinical Psychology, 2015). Some test instances can be given and rated/ scaled by persons with lower levels of training as long as they remain under the supervision of a qualified user (Parker & Ketter, 2010).  

Representation of Women in History Essay Example for Free

Representation of Women in History Essay Throughout American history, women have been the backbone of the country, working at taking care of their families, and the country itself. The recognition of this is shown by the different representations of America in a female context. Whether as a insolent young Native American princess who has wronged her British mother, or as Roman goddess Columbia in her long, flowing white robes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The major change in the way America was represented pictorially was brought about by Phillis Wheatley in 1775, when she sent her poem to George Washington describing America as a goddess called Columbia. The people at the time were quick to identify with this new interpretation as they wanted to distance themselves from the negative British representations of America as a Native American woman who was young and disobeying of her parental figure. Also at that time, colonists were thinking of America as a place of self-knowledge and exploration, creating libraries and other places of study, complete with mock Roman architecture that enforced the feeling of the â€Å"new Rome,† and they liked the fact that Columbia was shown as a Roman goddess of sorts.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When looking at the differences in the print by Edward Savage and the print dated 1866, there can be seen a change from Savages peaceful looking goddess Columbia, and then the armed fighting women that are in the 1866 picture. The earlier picture dated as 1796 shows Liberty wearing a wreath of flowers around her, offering a cup to an eagle and surrounded by billowing clouds and showing her upfront, away from any violence. The latter drawing from 1866 shows three women, two holding the flag pole, and one with a sword still fighting, surrounded by people. This picture comes at the end of the Revolution era, and depicts Americas fighting spirit which has emerged from the battle.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When looking at the example of the Eighteenth century book, Charlotte Temple by Susanna Rowson, the influence of the Columbian ideal can be shown by the book being of the seduction genre, which was very popular in that era. This type of story touched many in the nation, as people related their worrying about how they stood after going against Britain to the seduction of a young female who was brought the new land, and then tricked into getting pregnant, only to be left to die on her own. Many wondered would America suffer that same fate as the seduced young woman, or would the country triumph as the new goddess, Columbia. It is no surprise that during such a perilous time in history that people were drawn to these seduction genre stories to the point of believing in their hearts that Rowsons work was non-fiction, which is wasnt.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The recent 2005 portrait of Sacajawea is a new drawing on a golden dollar coin. She is shown as looking back, her hair drawn back, and having her son, Jean Baptiste strapped to her. This representation of her is striking with her large, dark eyes, and her true Native American features which are very pronounced and stunning. In earlier representations of Native American women, the facial features are all very close to what the features of drawings of white women at the time. These earlier images were closer to the facial likeness of early pictures of Columbia.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The United States mint clearly made this coin to represent the anniversary of the Lewis and Clark expedition, dated 1804. The recent golden dollar was dated 2005, which means that it was conceived of and based on a 2004 date, exactly 200 years apart. The coin is also meant to commemorate the Native American people themselves in history.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The representation of Columbia in American history can be seen as the evolution of the country itself. As society grew, and the perception of what it meant to be an American changed, the figures of women changed with it. The spirit of Columbia is equated with the spirit of our nation, and the artistry used to show that spirit in female form is still being used today, represented by the Sacajawea coin, celebrating the community ideal of what is is to be American.

Analysis of Attack Tree Methodology

Analysis of Attack Tree Methodology Information technology (IT) Security has become more and more important today when as e-commerce is becoming increasingly popular. People in developed countries like America and throughout European countries have been exposed to online trading for a long time; this trend is also taking off in developing countries in other parts of the world. Besides its importance toward business activities, IT security also plays a pivotal role in protecting individuals, organizations assets, which are actually parts of the business operations. Variety methods of securing business have been developed and implemented successfully. Attack Trees is one of those. Not only in Information Technology, Attack Trees is also applicable to security problems in a wide range of fields including: telecommunications, health care, finance, critical infrastructure, aerospace, intelligence and defense. To secure your business against impending risks, you first need to define all kinds of possible risks and pathways that those risks might be realized. Acknowledging risks and how they might happen, you will be able to develop measures to fight against or mitigate them. This is also what Attack Trees helps clarify. Attack Trees is a formal, convenient way to methodically categorize the different ways (how the risks happen) in which a system can be attacked[1] (risks). Attack trees are a graphical and mathematical construct used to Identify potential hostile activities that pose the greatest risk to the defender; Determine effective (and cost effective) strategies for reducing the defenders risk to an acceptable level; Describe the potential interactions between the adversary and the defender; Provide a communication mechanism for security analysts; Capture what is known (facts) and believed (assumptions) about the system and its adversaries, and store the information in a form that can subsequently be retrieved and understood by others[2] Attack tree models are graphical diagrams representing the choices and goals available to an attacker. They are represented in a tree structure, in which the root node of the tree is the global goal of an attacker and leaf nodes are different ways of achieving that goal. In an attack tree, children of the root node are refinements of the global goal, and leaf nodes represent attacks that can no longer be refined. A refinement can be conjunctive (AND) or disjunctive (OR). Figure 1 shows an example of an attack tree with the goal of the attacker is to obtain a free lunch[3]. The tree lists three possible ways to reach this goal. Lower levels in the tree explain how these sub-goals are refined. The arc connecting the children nodes expresses that this is a conjunctive (AND) refinement, which means that all sub-goals have to be fulfilled. Refinements without such a connecting arc are disjunctive (OR), expressing that satisfying one sub-goal suffices The strength of the attack tree methodology lies in the fact that its graphical, structured tree notation is easy to understand to practitioners, yet also promising for tool builders and theoreticians attempting to partially automate the threat analysis process. More and more research papers have been used attack trees in modeling security threat of information system. Over the last year, over 15,000 articles on GoogleÂÂ ® Scholar[4] have been used the attack tree technique in some way. The way this technique is used now is usually by assigning different kinds of values to the leaf nodes (for example, possible and impossible, expansive and inexpensive, cost to attack, probability of success of a given attack, etc.) then propagating node values up the tree following some rules. Based on that calculation, people can make some statements about attacks, for example, what is the cheapest low-risk attack or most likely non-intrusive attack[5]. In retrospect personal experiences, we notice that what we have done in the past and until now are closely related to what is presented in Attack Trees model, although back by that time, we were not exposed to concept of Attack Trees, but the approach is basically the same. It was when we worked on a project and had to define all possible risks/threats that might happen and how we can take mitigate actions against those risks. The only thing that we had not paid enough attention to, and was actually very important thing, was how all those risks might happen. Failing to do this costs us a lot later on when the risk did happen in a way that we had not thought of, so did not develop appropriate cause of actions and we were passively react to it. It was when we were developing an online testing system to help students prepare for entrance exam to universities[6]. We would have a strong team of excellent teachers from many famous schools build the test content; and have a team of people t o import those tests, including answers (multiple choice format), into the system. We conducted training for importing team. (Also, the importing work did take a lot of time so we could not talk all the teachers into it). Things went well until the day we actually launched the Beta version. We had volunteers, who were actual pupils, do the test; it was nothing better for them to take free tests and receive free feedbacks. But when it came to result announce and feedbacks were given to those pupils, everything was just totally wrong; many of student answers, which were actually correct, were marked incorrect and the must-be-correct answers given by the system were actually incorrect. Recalling that single day, it was a BIG shame on us, the team who worked on the project. We had a person head of quality control who would make sure that all the tests designed, including questions and answers, are without mistakes. We were very strict on that. We also had a head of training department w ho will make sure that our collaborators, who performed importing job, do their job carefully and without mistakes. Random test were taken before we launched the first version and things were all going very well. We developed risk monitoring blocks and figure 2 is shown as an example. For a risk that the test is invalidate, we clarified three possible reasons: design problem, importing problem and system problem. The reasons are then tracked further along blocks which are colored accordingly. So to prevent or mitigate the risk, we only need to make sure that our teacher quality is excellent, our training and importing job are done beautifully and our system will not malfunction. But we only did to the extent that, for example, as long as our collaborators work diligently and carefully, mistakes would largely be avoided. Later on, we found out the root of the problem was that one of our collaborator was person from our main competitor and he purposely destroyed our system by changing all correct answers just a night before the free testing event. This was the thing that we had never thought of. We did not think that we had problem right from the collaborators recruitment and that this might had been one of many possible ways that can invalidate our test bank. Until then did we know that what we called in general collaborators quality is not limited to the fact that whether they were capable of understanding and doing the job, but also including their working ethic. Consequently, we were left with everything beginning from scratch; all teachers work was carefully rechecked because we did not know right away what exactly caused the problem. Almost all the imported work was deleted and restarted. If we had been able to clarify this possibility, though small, we would have developed action appropriate enough to prevent it, such as lock the system and deny any access before we launched the first version, this would have saved us money and time and prestige as well. We finally were able to offer a running version but it surely had cost us much more resources.[7] From our personal experience, we see that Attack Trees model is a very useful tool to help organizations in threat detection and appropriate mitigating action development. The model will have important and positive impact on organization business operation in that it help name all possible risks and specific pathways that those risks might become real. From that, it helps determine effective and cost effective strategies to reduce risks to an acceptable level. Organizations should adopt Attack Trees model to secure themselves from any uncertainties that may happen. References Attack trees: Modeling security threats. Dr. Dobbs journal; Schneider (2005). Attack Trees Analysis, Terrance Ingoldsby on January 16, 2009 http://redteamjournal.com/2009/01/attack-tree-analysis/ Mauw, S., Oostdijk, M. (2005) Foundations of Attack Trees Information Security and Cryptology-ICISC 2005 Springer http://scholar.google.com/scholar?hl=enq=attack+trees+information+systemas_sdt=2000as_ylo=2009as_vis=0 Edge, K. (2007) The Use of Attack and Protection Trees to Analyze Security for an Online Banking System. HICSS 07: Proceedings of the 40th Annual Hawaii International Conference on System Sciences. This is how universities in my country recruit prospective students, they do not base on applications but base on result of actual tests, which are held by the Ministry of Education annually for all participants Our initial project result to date http://hocmai.vn/

EE cummings :: essays research papers

Not every day, a writer changes the way people write forever. ee Cummings created his own style of writing, and many people use it to this day. Before Cummings all writing was based on the rules, Cummings made his own rules. Cummings writings have influenced many writers to make there own rules. Cummings had an amazing life. Not only was Cummings a writer but also an artist. Cummings was very intelligent, Cummings parents knew this and encouraged him to develop his creative gifts early in his life. Cummings work experiences changed his life forever. ee Cummings is more widely imitated and more easily appreciated than any other modernist poet. Edward Estlin Cummings was born, October 14, Cambridge, Massachusetts to Edward and Rebecca Haswell Clarke Cummings. THe cummings household include at various times Grandmother Cummings, MISS JANE CUMMINGS ("Aunt Jane"), EEC's maternal uncle, GEORGE CLARKE, and younger sister ELIZABETH ("Elos"), who eventually marries Carlton Qualey. EEC attends Cambridge public schools, Cummings parents encouraged him to develop his creative gifts early in his life. Cummings father Edward Cummings was a college professor at Harvard University and also later became a pastor at South Congregational church. In 1911Cummings Enters Harvard College, specializing in Greek and other languages He contributes poems to Harvard periodicals, is exposed to the work of Ezra Pound and other modernist writers and painters While at Harvard Cummings delivered a daring commencement speech on modernist artistic innovation, thus announcing the direction his own work would take. Cummings published his first poem in the Harvard monthly. In 1915 Cummings Graduates Harvard Magna cum Laude, and in 1916 Cummings receives M.A. for English and Classical Studies. After Harvard Cummings lives in New York with artist ARTHUR WILSON. Cummings Works for P. F. Collier & Son. Cummings joins Norton-Haries Ambulance Corps. Sails for France on La Touraine, meeting on board another Harjes-Norton recruit, WILLIAM SLATER BROWN, who will remain his lifelong friend. After several weeks in Paris ee cummings and Brown are assigned to ambulance duty on Noyon sector. Brown's letters home arouse suspicions of French army censor.

Down Syndrome Essay examples -- genetic disorder

Down syndrome is a genetic disorder in which a person is born with an extra copy of chromosome 21. There are three genetic variations that cause Down syndrome: Trisomy 21, Mosaic Trisomy 21 or Translocation Trisomy 21. There are many ways in which theses disorders affect the body.  Ã‚  Trisomy 21 occurs when an egg or sperm comes in with an extra copy of chromosome 21, then, once an embryo is formed and starts to develop, the chromosome is replicated in every single cell of the embryo. Trisomy 21 is the most common type of Down syndrome. About 92% of Down syndrome patients have this type. People with Trisomy usually have physical problems.   Ã‚  Ã‚  Ã‚  Ã‚  Mosaic Trisomy 21 happens when an egg or sperm come in with an extra copy of chromosome 21, then, once an embryo is formed and starts to develop, the chromosome is replicated in some of the cells. In Mosaic some cells have a normal number of chromosomes and some have an extra chromosome 21. Mosaic Trisomy 21 occurs in 2-3% of patients with Down syndrome. Mosaic Trisomy produces a wide range of possibility of a person having physical problems.   Ã‚  Ã‚  Ã‚  Ã‚  Translocation Trisomy occurs when the extra copy of chromosome 21 or a piece of chromosome 21 becomes attached to another chromosome. Usually the chromosome 21 attaches to chromosome 14. About 3-4% of patients with Down syndrome have Translocation Trisomy 21.   Ã‚  Ã‚  Ã‚  Ã‚  Anyone can be born with Down syndrome because it is a random event. Down syndrome is not usually inherited, but can be inherited... Down Syndrome Essay examples -- genetic disorder Down syndrome is a genetic disorder in which a person is born with an extra copy of chromosome 21. There are three genetic variations that cause Down syndrome: Trisomy 21, Mosaic Trisomy 21 or Translocation Trisomy 21. There are many ways in which theses disorders affect the body.  Ã‚  Trisomy 21 occurs when an egg or sperm comes in with an extra copy of chromosome 21, then, once an embryo is formed and starts to develop, the chromosome is replicated in every single cell of the embryo. Trisomy 21 is the most common type of Down syndrome. About 92% of Down syndrome patients have this type. People with Trisomy usually have physical problems.   Ã‚  Ã‚  Ã‚  Ã‚  Mosaic Trisomy 21 happens when an egg or sperm come in with an extra copy of chromosome 21, then, once an embryo is formed and starts to develop, the chromosome is replicated in some of the cells. In Mosaic some cells have a normal number of chromosomes and some have an extra chromosome 21. Mosaic Trisomy 21 occurs in 2-3% of patients with Down syndrome. Mosaic Trisomy produces a wide range of possibility of a person having physical problems.   Ã‚  Ã‚  Ã‚  Ã‚  Translocation Trisomy occurs when the extra copy of chromosome 21 or a piece of chromosome 21 becomes attached to another chromosome. Usually the chromosome 21 attaches to chromosome 14. About 3-4% of patients with Down syndrome have Translocation Trisomy 21.   Ã‚  Ã‚  Ã‚  Ã‚  Anyone can be born with Down syndrome because it is a random event. Down syndrome is not usually inherited, but can be inherited...

Sir Gawain and the Green Knight :: essays research papers

Sir Gawain and the Green Knight In part four of this tale the theme that is advanced is chivalry, honor and human weakness. As Gawain goes to meet the Green Knight we get the feeling of dread by the authors description of the weather outside. It is bitterly cold and snowing. The wind is whipping around Gawain as he travels (115). The extreme weather reminds us that Gawain is going to face something just as ominous. As Gawain dresses for his meeting he binds his love token ( the green girdle) twice around his middle. He is somber as he prepares for his impending death. His sense of honor is what binds him to this meeting that will certainly be his death, so he thinks (117). Gawain is steadfast in his desire to fulfill his promise to meet the Green Knight. The guide pleads to Gawain that he will surely be killed if he continues on his mission and he tells Gawain to just leave and ride off in some other country rather than be killed (121). Gawain reaveals to us, yet again, his chivalry when he says that he would face his destiny rather than be a disgrace (121). When Gawain finally reaches the chapel of the Green Knight he is met with a roar. The Green Knight proceeds to play games with Gawain in an attempt to test his bravery and chivalry (127-128). The fact that Gawain did not retreat and run after several attempts were faked reveals how honorable Gawain was. It is not until the Green Knight actually takes a blow at Sir Gawain’s neck that we see that the green girdle worked its magic. Only to Gawain’s dismay is it revealed to him by the Green Knight that it was all a test set up to show if Gawain was truly an brave an honorable Knight (133). Gawain is devastated by his weakness and lack of honor and cowardice revealed by his hiding the green girdle from the master. He begins to repent and chastise himself for his failings. This reveals his human weakness that is in all of us. He is very humbled by his behavior (133).

Cause and Effect Essay Essay

In Act Four Scene One Friar Lawrence explains the plan to Juliet, â€Å" Take thou this vial, being then in bed, And this distilled liquor drink thou off, When presently through all thy veins shall run A cold and drowsy humor, for no pulse Shall keep his native progress, but surcease. No warmth, no breath shall testify thou livest. The roses in thy lips and cheeks shall fade To paly ashes, thy eyes’ windows fall Like death when he shuts up the day of life. Each part, deprived of supple government, Shall, stiff and stark and cold, appear like death. And in this borrowed likeness of shrunk death Thou shalt continue two and forty hours,And then awake as from a pleasant sleep. Now, when the bridegroom in the morning comes To rouse thee from thy bed, there art thou dead. Then, as the manner of our country is, In thy best robes uncovered on the bier Thou shalt be borne to that same ancient vault Where all the kindred of the Capulets lie. In the meantime, against thou shalt awake, Shall Romeo by my letters know our drift,And hither shall he come, and he and I Will watch thy waking, and that very night Shall Romeo bear thee hence to Mantua. In Act Four Scene One Friar Lawrence explains the plan to Juliet, â€Å" Take thou this vial, being then in bed, And this distilled liquor drink thou off, When presently through all thy veins shall run A cold and drowsy humor, for no pulse Shall keep his native progress, but surcease. No warmth, no breath shall testify thou livest. The roses in thy lips and cheeks shall fade To paly ashes, thy eyes’ windows fall Like death when he shuts up the day of life. Each part, deprived of supple government, Shall, stiff and stark and cold, appear like death. And in this borrowed likeness of shrunk death Thou shalt continue two and forty hours,And then awake as from a pleasant sleep. Now, when the bridegroom in the morning comes To rouse thee from thy bed, there art thou dead. Then, as the manner of our country is, In thy best robes uncovered on the bier Thou shalt be borne to that same ancient vault Where all the kindred of the Capulets lie. In the meantime, against thou shalt awake, Shall Romeo by my letters know our drift,And hither shall he come, and he and I Will watch thy waking, and that very night Shall Romeo bear thee hence to Mantua. †

Epiphany

Who I Am As a child I grew up telling myself and everyone else that I never wanted to get married and have children. I watched my mother get married and divorced twice and seen what kind of pain that inflicted on her and us kids. I thought that I would be a better person if I stayed single and didn't have any kids to worry about. Of course I fell in love early in adulthood and decided to have children. A few years later my fear f becoming like my mother in the aspect of marriage, divorce and having kids came alive.I felt like such a fool for allowing that to happen to me. Usually by the time I get home from work and picking up the kids, It Is late and I do not feel like taking the time to actually cook a meal. One evening we got home earlier than we usually do so I decided to fix dinner, sit down and actually eat as a family. I can remember myself standing In front of the stove thinking of the frustrating long day of work I had, getting aggravated because the kids were running around the souse.The kids were playing and being loud which Is what a 4 year old boy and 4 year old girl would do. Then It suddenly becomes quiet and Patrick comes to me and says â€Å"Mommy, you know what? † I say with an annoyed tone of voice â€Å"What Patrick? † He says â€Å"your superman. † I picked him up and gave him a big hug. In that moment I realized that out of all that has happened to me In my life, I am truly grateful that I have my children and that I am actually a better person because God brought them Into my life.

Nes China Case Study Essay

1. Chen was told by her former colleague, Zhu, to give RMB 3000 (US $360) to each of the two government officials. What would be the consequences of doing so for the involved parties and other relevant stakeholders? The core issue around this case is the major differences between Chinese and western ethical values. It is common, in most developed Western countries, for businesses and government officials to closely follow business rules and regulations that are straightforward and by the books. There is absolutely no room for working around any of them, without risking your reputation and ultimately your career. It is common for Western cultures to implement internal audits to make sure no violations to the rules exists. Regarding business practices, dinner parties are common, but expensive gift giving is seldom used in a business setting. On the other hand, in China, building strong relationships and trust is a huge factor involved in their business practices. It is preferable for Companies and government agencies to conduct business with groups their associated with, rather than outsiders. For the Chinese, giving gifts shows a sign of reciprocity between the two parties. It will be almost impossible for NES to built a strong relationship with the Chinese officials without understanding the basics of how they do business. As Chen, what would you suggest to Mueller? Why? As Chen, I would suggest creating a separate business code of conduct especially for the China region. Chen should suggest that NES should not continue to make business decisions based on Western values because China has their own set of unique business norms and cultural values. If they want to be successful in their business dealings in China they need to implement a new plan. They can start by informing the Representative office, especially Steinmann and Dr. Perrin, of the importance of gift giving in the Chinese culture. As stated in the China State Council Article 382 and 383 that gifts given in the amount less than RMB200 do not need to be handed over to the gift administrative department. Also, as long as those gifts are not given for securing illegitimate benefits they are not considered illegal. Therefore, it would be in the best interest of NES representative office to  implement a new established code of conducts for the Beijing office. This will help eliminate uncertainty of the rules and regulations that apply in NES dealings with China and create a business culture that is more diverse and applicable to China’s business culture.

Business Plan

BUSINESS PLAN GLOBAL MUSHROOM COMPANY LTD. -â€Å"quality first† MS in Agricultural Economics(Agribusiness and Marketing) MD. TAUHIDUL ISLAM LEVEL-4; SEMESTER-1 ID. NO. : 09 AEAM JD 03M REG. NO. :31636 Group : C DEPT. of AGRIBUSINESS & MARKETING BANGLADESH AGRICULTURAL UNIVERSITY. MYMENSINGH BUSINESS PLAN SECTION 1: THE BUSINESS PROFILE Description of My Business Our product is Mushroom. We will produce, package and set price in our own farm. Targeted Market and Customers Our customers will be different departmental store, hotels and restaurants. Our product is new arrival in Bangladesh and it is highly nutritious. Growth Trends In This Business Yes, the market for our products is growing, because our product has increasing demand to the people, specially to the educated people. Pricing Power The unique qualities of our product are:- -nutritious -nontoxic -it is suitable for all classes of people, especially for diabetic patient and educated people. SECTION 2: THE VISION AND THE PEOPLE We are passionately committed of our new business to provide highly qualified mushroom to all classes of people specially for highly educated people. THE PEOPLE Work Experience Related to My Intended Business We got training from reputed mushroom cultivation training centre. Again we will appoint a mushroom cultivation specialist. Personal Background and Education Credentials We are expected to complete graduation this year from Bangladesh Agricultural University, Mymensingh . SECTION 3: COMMUNICATIONS Computer and Communications Tools Resource Requirements: Communications -Telephone/ mobile phone Tk. 10000/year -Advertisement Tk. 80000/year -Leaflet Tk. 5000/year -Internet Tk. 14000/year Telephones Telephone/mobile phone Tk. 10000/year Computers One computer and one printer Tk. 25,000 Computer accessories Tk. 5000 Internet Internet Tk. 14,000/year SECTION 4: ORGANIZATION Business Organization We want to form a JOINTSTOCK business organization. It is our intention to grow our company into a large farm throughout the country. Professional Consultants I feel it is important that my team of professional advisors be in place before I start in business. Here is a list of these professionals: 1. Lawyer-A. T. M. Golam Hossain 2. Accountant: Rakibul Hasan 3. Insurance Agent: Real Insurance Company 4 . Banker: Abdul Bari 5. Trainer: Aktaruzzaman Licenses 1. Trade license SECTION 5: LICENSES, PERMITS AND BUSINESS NAMES Due Diligence Procedures for Licenses, Permits and Business Names: Licenses: State: Trade license Slogan: Indicate your slogan intentions if any exist Our slogan is â€Å"quality first†. SECTION 6: INSURANCE Insurance (Session 6): List the form of insurance coverage including cost are anticipated. We plan to use the services of Real Insurance Company, as our insurance agent. SECTION 7: PREMISES Location Criteria †¢space requirements : 71 decimal †¢future requirements : 33 decimal SECTION 8: ACCOUNTING AND CASH FLOW Accounting COMPARATIVE ANALYSIS OF BALANCE SHEET Particulars Year20082009201020112012 Assets: Cash 50,000 60,000 75,000 90,000 1,00,000 Land3,22,7274,02,7274,82,7275,67,2725,67,272 Building(office room , store house & warehouse)4,00,0003,95,0003,90,0003,85,0003,80,000 Less: depreciation5,0005,0005,0005,0005,000 3,95,0003,90,0003,85,0003,80,0003,75,000 Computer , printer30,00028,00026,00024,00022,000 Less: depreciation2,0002,0002,0002,0002,000 28,00026,00024,00022,00020,000 Hut4,62,9905,78,7376,94,4846,94,4846,94,484 Equipment(rack & sprayer)65,20080,20097,80085,80073,800 Less: depreciation8,0009,50012,00012,00012,000 57,20070,70085,80073,80061,800 Vehicles(car & van)2,10,0001,99,0001,88,0001,77,0001,66,000 Less: depreciation11,00011,00011,00011,00011,000 1,99,0001,88,0001,77,0001,66,0001,55,000 Value of life insurance20,00020,00020,00020,00020,000 Raw materials inventories2,400,00030,00,00036,00,00039,60,00043,20,000 Supplies1,00,0001,20,0001,50,0001,80,0002,00,000 Total Assets40,34,91748,56,16456,94,01161,53,55665,13,556 Liabilities and Owners equity Liabilities : Bank loan20,00,00020,00,00015,00,00010,00,0008,00,000 Accounts payable1,00,9172,56,1646,94,0116,53,55611,13,556 Owners equity15,00,00020,00,00025,00,00030,00,00030,00,000 Retain earning4,34,0006,00,00010,00,00015,00,00016,00,000 Total Liabilities and Owners Equity40,34,91748,56,16456,94,01161,53,55665,13,556 Particulars Year20082009201020112012 Revenue: Gross sales48,00,00063,00,0007920,0008640,0009180,000 Less: sales return and allowance1,00,0002,00,000100,00025,00025,000 Net sales47,00,00061,00,0007820,0008615,0009155,000 Cost of goods sold: Inventory01,00,000200,000250,000250,000 Purchase24,00,00030,00,0003600,0003960,0004320,000 Less: purchase return 50,00075,00080,000100,000100,000 Net cost purchase2350,0002925,0003520,000386,0004220,000 Cost of goods available for sale 2350,0003025,0003720,0004110,0004470,000 Less: inventory1,00,000200,000250,000250,000250,000 Cost of goods sold22,50,0002825,0003470,0003860,0004220,000 Gross margin24,50,0003275,0004350,0004755,0004935,000 Operating expenses:, Advertisement cost80,000150,000100,00050,00025,000 Payroll4,68,000500,000560,000600,000600,000 Expense in license9,000 Transportation expenses1,50,000180,000280,000330,000330,000 Repairing and maintenance cost50,00060,00070,00070,00070,000 Insurance (fire)20,00020,00020,00020,00020,000 Telephone and internet24,00030,00035,00035,00035,000 Other expenses13,60020,00025,00050,00050,000 Cumulative depreciation27,50027,50030,00030,00030,000 Total operating expenses8,42,100987,5001120,0001185,0001160,000 Net earnings16,07,9002287,5003230,0003570,0003775,000 Less :interest expense2,40,000240,000180,000120,00096,000 Net profit / loss13,67,9002047,5003049,9703450,0003679,000 Growth(profit/sales*100)29. 1%33. 57%39%40. 05%40. 19% COMPAR ATIVE ANALYSIS OF INCOME STATEMENT Cash Flow Planning Checklist (Tk. /year) operating expenses: Advertisement cost80,000 Payroll468,000 Expense in license9,000 Transportation expenses150,000 Repairing and maintenance cost50,000 Insurance (fire)20,000/ Telephone and internet24,000 Other expenses13,600 Cumulative depreciation27,500 Total operating expenses 842,100 Capital investment1500000 Estimated sales4800000 Analysis of Costs Fixed costs: Land, building, equipment, hut, computer, depreciation, managers salaries, insurance, license cost, interest expense and vehicles. Variable costs: labor cost, Straw, Spawn, formalin, repair and maintenance cost and advertisement cost. Product cost: Straw, Spawn, formalin packaging and formalin. Delivery cost: Fuel, vehicles and drivers’ salaries . Internal Controls We will always supervise the overall activities in strong hand. If we get any dishonesty or carelessness in any kinds of business activities then we take necessary steps for controlling them properly. We will give rewards and incentives for appreciating the good works and punishments for skulking. We will keep record of every transaction and also we will try to ensure friendly environment for all employees in the company. SECTION 10: E-COMMERCE E-Commerce Plans We plan to build and install a registered website name www. glbmashroom. com . This site will contain attractive advertisement on our product. Buyers will get update information and they can merchandise via this website. E-Commerce Budgeting 1. Rent for domain – Tk. 1,000/year E-Commerce Competition We will provide more discount comparatively our best competitors. We will send our e-mail to our expected buyers containing our product advertisement. SECTION 11: ACQUISITIONS Due Diligence Procedures for Acquisitions # Our consulting team: Lawyer, accountant, banker, trainer, etc. # How we plan to authenticate- By providing sales receipt. # Sellers records to be inspected: Financial statements, sales backlog, cash deposit records, utility bills, accounts payable and receivable, financial comparisons of similar businesses, etc. # Appraisals, as appropriate. Yes. # Market conditions. Oligopoly market. # Value of goodwill exists. # Method of purchase: stock, assets, etc SECTION 12: MARKETING Marketing Plan We will personally contact with the buyers. We give fresh styling, quality product price incentive to them. We provide the transport facilities and arrange Mushroom food product festival every year to create more concentration of buyers. Advertising and Promotion Plans Plans Budget(Tk. /year) Internet 10,000 Television 40,000 Newspaper 20,000 Poster 5,000 leaflet 5,000 Training Policies We will hire a honest, skill and smart trainer for increasing the efficiency of our sales manager for specific period of time. The Competition BRAC is our strongest competitor, because they have -large overhead structure -large amount of capital -strong brand recognition But we intend to compete with the BRAC by the following ways- -attractive packaging price incentive -Mushroom food product festival -quality maintain -advertising -transportation facilities. How I Plan to Take Advantage of Competitors Weak Points The shortcomings of our competitors are as follows -slow motive to change product quality -price of product relatively higher than us -insufficient supply We plan to overcome their leadership with fresh new designs, artwork packaging and to provide at a lower price. SECTION 13: GROWTH PROGRAM Expansion Sources of financing :B ank and own capital Cash flow: Mushroom sale(cash inflow) Input purchase(cash outflow) Benefit package and policies: Those who are regular customer we sell the product to them at a lower price and sometime we will offer discount for product. Handling Major Problems Adverse conditions Response 1. Reduction in sales -sales promotion 2. Fall in price -reduce supply 3. Rise in input price -increase in output price How and where we reduce costs- -In advertising(in case of leaflet and postering ) -transportation cost will reduce when the company acquired goodwill to all kinds of customers. Business plan Pronunciation Brainless is start-up online business brain training game focused on person who deeds to enhance and improve their brains in the area of memory, attention and problem solving skill. The games are consisted of more than 25 training fitness games to challenge cognitive abilities in our brain. The company was established In the begging of 2014 with five co-founders from various expertise backgrounds. Parabolas also has the professional team and staffs with over 8-10 years experiences in each section to support our business.The company has a small office where was to the beginning of business. Since, we are online business and the startup company thus it would help us to minimize the cost for rental fee. . Executive summary Brainless is a first mover in online fitness brain game offering cognitive training of brain health in Thailand. The company has five co-founders who they are Dry. Daniel Brown, a neuroscience PhD from Stanford University in field of development human co gnition brain from United State, the second is Ms. Staring who is specialize in Information technology from Slovakia.The rest three persons are from Thailand which are Ms. Rattan, Mr.. Star and Ms. Hansson. Ms. Rattan will be concerning in Accosting and budget of the company because she is an expertise from Financial field. Besides, Sale and Marketing will be handled and promoted by Mr.. Star since he graduated both Bachelor and Master degree in major of Marketing from well- known University in Thailand. The last co-founder is responsible for general management and human resources because she has over eight years' experiences in this field.As we Just start up our online game business in Thailand, we are located in Bangkok area at Dry. Denial Brown house. Our company will be focus on Thai audiences who have 25 years old upward and income around 20,000 Baht per month. However, we would be expand market share to Asian countries in order to generate more revenue ND serve demand of the i ntention for Asian people who would like to practice and develop their mental skills and brains. The company also expects to capture market share by to be the first online training game in Thailand and a leader in this type of business in Asia.This is because we are different from many online games like Nintendo and Kudos in term of prove and evidence from scientific researcher. Our advertising are mainly through Internet and social media such as Faceable, Santos. Com, Kapok. Com and search engine. 3. Mission a. Mission and vision Mission Nowadays more and more people are paying attention to healthy lifestyle, including health eating and adequate amount of physical exercise. Whereas brain, similarly as provide the customer an option to develop brain activity also in parts, which are not used daily and to subsequently track progress.Vision Within Thai market it is important for us to ensure stability and afterwards expand our customer base. Opportunity for the future represents possi bility to expand to other markets of East Asian region and to become leaders in this part of the world. B. Objectives/Goals Goals Short-term 1) To increase awareness of non-user toward Brainless. Long-term 1) To improve customer service and product itself. 2) To increase sale revenue by expansion market to Asia. Objective 1) Create customer knowledge about how important of brain improvement. 2) Install customer tracking software. C.Keys to success The keys to success for Brainless are: 1 . Continuous development of new brain games that will ensure permanent attractiveness of the Brainless to customers. 2. Effectively establishing reputation as an exceptional company. 3. Cooperation with researchers, scientists and universities with the aim of improving games. 4. Simple design and ease of use of the web site noticeable. . Leaderless which allows the customers to compare their scores with other registered users scores d. SOOT analysis e. Strategies Loyalty program We will choose 2-3 g ames in each month for competition.The winner, who got the highest score in that game at the end of the month, will be received 10 – 20 percent discount from Brainless in the next payment for subscription. Winner are classify into three ranks, the first place will receive 20 percent discount and so on. This will help boot more and continue subscription from the customer. To create for long term relationship with the current customers To increase sales room subscription. To create Brainless awareness toward our current customers and their friends or relatives. Strategy Brainless give subscription discount for the winner in order to maintain good relationship with customer.Internet 1 . Apply Google Ad (SEE) word to the website by using keyword â€Å"Brainless, improving brain, game. We allocated the budget to this medium fund about 40,000 baht/ year. 2. Ad-banner for linking to the brand's website in http://www. Kapok. Com (in health section) and http://www. Santos. Com. We wi ll use banner ad in the whole 1 year with the total budgets around baht/ year) Social media As nowadays, Faceable is the most popular social networking website that people can chat, share their interest comments and positive experiences there.So, we will promote information of our company and inform people about Brainless and providing researches which can prove that our games have high quality, also can improve users' brain function via Braininess's Faceable fan page. Moreover, people can communicate and share their results directly with the company and friends. Flogger and Youth channel We will invite flogger who is famous in enhance and improve their potential brains n the area of memory, attention and problem solving skill to play our games. Hire Youth channel about game reviews our games to catch up consumers' attention.We expect that these two channels can play an effective role to get high reputation. And learning, and Uncle Pee channel who famous in game review. Event To cre ate awareness on Brainless toward Bangkok aged from 25 years old above who concerns about health and want to retain their mental faculty as long as possible. To create brand awareness, brand knowledge, and brand experience of Brainless – To promote the Brainless to be well known and reliable web site as training brain name. – To boost up the Brainless sales during the campaign period.We will Join the event as one of exhibitor to introduce Brainless benefits toward the event visitors – Give visitor discount for subscription. Free testing game Free giving cup, pen and brochure about brain care knowledge with Brainless logo as the specialty product. Tactics In the first 2 months, we have to finish all of the responsible website and create our fan page in Faceable under the URL of faceable. Com/page/Brainless – Two weeks before the events, we plan to invite the visitors to participate out booth by posting the invitation card in the fan page of each event.We w ill introduce our self about who we are and for the people who accept our invitation by click like on fan page, they can print out the gift voucher and show to us in the event to get a gift bag for free. – In the event day, we will give a free game sample to the visitors at the same time we will give them flyer the information about Brainless and Brainless benefits. On the top of flyer, we will also provide some special discount in CRY Code. The visitor Just screen the code, they will get 10% discount for the subscription. There is the event that Brainless can Join during the year 201 5 Thailand Game ShowBig Festival @Royal Paragon hall (March 17- 19,201 5) Cost 30,000 baht/ year Brainless represents a simple online tool allowing anyone to exercise variety of core cognitive abilities. It offers a brain training program consisting of 25 funds and challenging games focusing on different areas: Attention, Flexibility, Memory, Problem solving and Speed Brainless offers after a sh ort registration personalized program as well as the opportunity of tracking progress since Just 1 5 minutes training per day can lead to improvements in mentioned areas.It has a social layer too, so the customer can assure his or her results and progress against what other users are doing. Since the Brainless operates as a responsive site, customers can choose whether to train on the computer or on mobile device and still enjoying the same pleasure. 5. Revenue sources Brainless is basically free of charge for sign up as a basic membership and also offer free five days of trial training brain game.After five days of the individualized training plan developed upon first registration, our company is use of subscription services as a major revenue model by offering users or subscribers have to pay a fee o access all training exercise games in the website by monthly, weekly, yearly and lifetime membership. Subscriptions are not only our revenue sources because our company also generate revenues by letting advertisers to advertise in our web site, which means the company will get the revenue source from advertisement fee.Revenue Payment Brainless uses credit card as payment method. 1) Login by I. D 2) Chooses payment term by monthly, yearly 3) Choose credit card and payment method. 6. Future growth opportunities As we are the first brain training game program business in Thailand and first mover n Asia, we are thinking about expansion of our target groups that can serve all ages starting from five years till 75 years old because now our focus audiences are 25 years old upward because some games are not suitable for kids.So, we are trying to develop our games to be more fun, challenging and interesting to learners of all ages in the future. Moreover, in 201 5 our plan for future growth opportunities are to gain more incomes and attract more consumers and users by launching an application on mobile platform both SIS and Android which we considered of the growth of us ing smartness and tablets in Asia Pacific.Asia Pacific smartened penetration is highest in Hong Kong and Singapore at 87 percent, followed by Malaysia (80%), Australia (75%) and China (71 Penetration in developing Asia Pacific markets, while trailing the more developed markets in the region, is gaining traction; Thailand smartened penetration is at 49 percent followed by Indonesia (23%), India (18%) and the Philippines (15%). Tablet ownership has recorded significant growth in many Asia Pacific markets in the past year, in particular Singapore (up 30 percentage points to 47%), Hong Kong (up 27 points to 57%) and Malaysia (up 23 points to 42%). Http://www. Nielsen. Com/pH/en/insights/ news/2014/Asian-mobile-consumers. HTML) In addition, Brainless is looking beyond Thailand to reach a broader audience around Asia like China, Japan and Malaysia. We are plan ahead in future opportunities to develop our website to have more languages in next 2-3 years that it will help to reduce language s barrier and we hope international users can get through and really understand the game to enhance their mental fitness.Moreover, we are also looking for a sponsorship by Thai government to promote Thai people that may emphasis on teenagers to improve their cognitive velveteen in terms of memory, attention and creativity. A. Market analysis Market trends Customer analysis As nowadays, people have care more about their healthy, not only their body shape but also including brain function. Also, as a number of using smart mobile phone increase, people always spend their time on smart mobile phone in daily. Each day, they would got many information from the social network or internet which may be junk information or good information.Imaging that you have to do multi works and update thing around, it would make your brain cannot concentrate on one thing or any things in same time. So, they tend to find some tools that could improve their brain concentrated such as meditation which would prepare them for working and successful in multi skill tasks. As figure table and form the research, the elderly or those aged 60 years and over in Thailand, they found that an increasing number of Thai elder each year is growing, making currently Thailand is a society of seniors.And the working population or labor force survey found that in year 2556, there were 3. 45 million elder workers from the total 9 million elders, or 38. 3 percent of the total who were still worked. It can estimate that in the future, Thai people at ages 65 or above are still planning to be working as the number of the older is increased. And because of health concerns and people waiting to retain their mental faculty as long as possible, it makes the brain health business is growing steadily.Supplier power (Low) As Brainless produces their own games. They do not need any suppliers to involve in their production line. It means that Bargaining of supplier power is low. Barriers to entry (Moderate) For barri ers to entry are relatively high for advanced game because the startup for new business is very high cost in producing online brains improving games and the website much has platform that can measure improving brain which has to use complicated code for create web game. Threat of substitute products (High) Business Plan The main reason to have the clothing business on Commerce is because it has the biggest potential to give a free rein to enormous savings and business efficiencies. However the practicalities remain indefinable. The commerce focus the way to handle the change in the global planning and purchasing of transport as well as it contribute to the supply chain as logistics. The key activator to E-business is defined as logistics. Well there comes a question how benefits are enabled to ensure individual logistics and transport companies or will it perish in the revolution of E- commerce.E-commerce is the electronic business. Though which clothing business can enter to the power of computers, the internet and shared software to deliver and et product specifications and drawings, buying orders and receipts, bids, and other they of information related to data that is required to be conversed to suppliers, the public, employees and most importantly with customers. Below written is the SOOT analy sis of Men and Women Clothing business at Jersey Shore Boardwalk (Edutainment, 2002).SOOT Analysts: Strength: 0 The huge advantage of the E-commerce clothing store will be Global location I. E. Boundary less 0 There will be no time constraints to it. 0 Biggest benefit is price and product comparison can be made easily. 0 It will be cost effective for the clothing store. 0 The clothing store can easily direct communicate with consumer and can improved customer interaction. Moreover an E-commerce site will allow the clothing store to have flexible target market segmentation. It will be simple and easier to exchange of details and information.You will have a lower transaction cost and not only this you can easily do arrangement of products. 0 Customers can experience faster buying procedure 0 Company don't require to have a physical set up 0 Transactions are made easily. 0 Availability of Niche products Furthermore an advantage of low operating cost. Weakness: 0 Security is a big conce rn for every customer if they are buying online for verification of their personal information like credit card and other related secured information. 0 There a chance of fake websites similar to our open and used our name. Chances of fraud 0 Customers have fewer discounts offered and no chance of bargaining is available. 0 It might take long delivery timing. 0 If the quality is not maintained by the company related to the physical condition of the clothing products will become the biggest disadvantage for the company. If you are selling limited products in the clothing category or limited styles might 0 Might have a more shipping cost. 0 Customers get limited exposure and you get limited excess to advertising. 0 Hard to fulfill customer's satisfaction (Swags & Simian, 2012).For tax issues and purposes a verified address and identity of the location is necessary. International tax laws may hurdle against certain encountered references with legal issues and problems related to the te chnology. 0 There is a big hurdle in making the 4. Thoroughly described 2 online crimes prevalent in e-commerce and what you would do to prevent these crimes. 1. Credit cards frauds These are the biggest of all crimes going around the e-commerce business. Preventive majors: 0 Using address verification system in order to prevent credit card fraud. Verify about any anonymous or suspicious email. 0 Need to know the purchaser IP address to follow up if any fraud is involved in the transaction. 0 Keep interaction with the customer and verify customer billing address and bank details related to the customer. 2. Blocking and Censorship: 0 Filters should be added to your website in order to stop blocking access to control it. 0 Security needs to be more effective in order to provide protection to the customers. It is very important that an e-commerce website should comply with the policy related to censorship and blocking to be followed accordingly. Business Plan BUSINESS PLAN GLOBAL MUSHROOM COMPANY LTD. -â€Å"quality first† MS in Agricultural Economics(Agribusiness and Marketing) MD. TAUHIDUL ISLAM LEVEL-4; SEMESTER-1 ID. NO. : 09 AEAM JD 03M REG. NO. :31636 Group : C DEPT. of AGRIBUSINESS & MARKETING BANGLADESH AGRICULTURAL UNIVERSITY. MYMENSINGH BUSINESS PLAN SECTION 1: THE BUSINESS PROFILE Description of My Business Our product is Mushroom. We will produce, package and set price in our own farm. Targeted Market and Customers Our customers will be different departmental store, hotels and restaurants. Our product is new arrival in Bangladesh and it is highly nutritious. Growth Trends In This Business Yes, the market for our products is growing, because our product has increasing demand to the people, specially to the educated people. Pricing Power The unique qualities of our product are:- -nutritious -nontoxic -it is suitable for all classes of people, especially for diabetic patient and educated people. SECTION 2: THE VISION AND THE PEOPLE We are passionately committed of our new business to provide highly qualified mushroom to all classes of people specially for highly educated people. THE PEOPLE Work Experience Related to My Intended Business We got training from reputed mushroom cultivation training centre. Again we will appoint a mushroom cultivation specialist. Personal Background and Education Credentials We are expected to complete graduation this year from Bangladesh Agricultural University, Mymensingh . SECTION 3: COMMUNICATIONS Computer and Communications Tools Resource Requirements: Communications -Telephone/ mobile phone Tk. 10000/year -Advertisement Tk. 80000/year -Leaflet Tk. 5000/year -Internet Tk. 14000/year Telephones Telephone/mobile phone Tk. 10000/year Computers One computer and one printer Tk. 25,000 Computer accessories Tk. 5000 Internet Internet Tk. 14,000/year SECTION 4: ORGANIZATION Business Organization We want to form a JOINTSTOCK business organization. It is our intention to grow our company into a large farm throughout the country. Professional Consultants I feel it is important that my team of professional advisors be in place before I start in business. Here is a list of these professionals: 1. Lawyer-A. T. M. Golam Hossain 2. Accountant: Rakibul Hasan 3. Insurance Agent: Real Insurance Company 4 . Banker: Abdul Bari 5. Trainer: Aktaruzzaman Licenses 1. Trade license SECTION 5: LICENSES, PERMITS AND BUSINESS NAMES Due Diligence Procedures for Licenses, Permits and Business Names: Licenses: State: Trade license Slogan: Indicate your slogan intentions if any exist Our slogan is â€Å"quality first†. SECTION 6: INSURANCE Insurance (Session 6): List the form of insurance coverage including cost are anticipated. We plan to use the services of Real Insurance Company, as our insurance agent. SECTION 7: PREMISES Location Criteria †¢space requirements : 71 decimal †¢future requirements : 33 decimal SECTION 8: ACCOUNTING AND CASH FLOW Accounting COMPARATIVE ANALYSIS OF BALANCE SHEET Particulars Year20082009201020112012 Assets: Cash 50,000 60,000 75,000 90,000 1,00,000 Land3,22,7274,02,7274,82,7275,67,2725,67,272 Building(office room , store house & warehouse)4,00,0003,95,0003,90,0003,85,0003,80,000 Less: depreciation5,0005,0005,0005,0005,000 3,95,0003,90,0003,85,0003,80,0003,75,000 Computer , printer30,00028,00026,00024,00022,000 Less: depreciation2,0002,0002,0002,0002,000 28,00026,00024,00022,00020,000 Hut4,62,9905,78,7376,94,4846,94,4846,94,484 Equipment(rack & sprayer)65,20080,20097,80085,80073,800 Less: depreciation8,0009,50012,00012,00012,000 57,20070,70085,80073,80061,800 Vehicles(car & van)2,10,0001,99,0001,88,0001,77,0001,66,000 Less: depreciation11,00011,00011,00011,00011,000 1,99,0001,88,0001,77,0001,66,0001,55,000 Value of life insurance20,00020,00020,00020,00020,000 Raw materials inventories2,400,00030,00,00036,00,00039,60,00043,20,000 Supplies1,00,0001,20,0001,50,0001,80,0002,00,000 Total Assets40,34,91748,56,16456,94,01161,53,55665,13,556 Liabilities and Owners equity Liabilities : Bank loan20,00,00020,00,00015,00,00010,00,0008,00,000 Accounts payable1,00,9172,56,1646,94,0116,53,55611,13,556 Owners equity15,00,00020,00,00025,00,00030,00,00030,00,000 Retain earning4,34,0006,00,00010,00,00015,00,00016,00,000 Total Liabilities and Owners Equity40,34,91748,56,16456,94,01161,53,55665,13,556 Particulars Year20082009201020112012 Revenue: Gross sales48,00,00063,00,0007920,0008640,0009180,000 Less: sales return and allowance1,00,0002,00,000100,00025,00025,000 Net sales47,00,00061,00,0007820,0008615,0009155,000 Cost of goods sold: Inventory01,00,000200,000250,000250,000 Purchase24,00,00030,00,0003600,0003960,0004320,000 Less: purchase return 50,00075,00080,000100,000100,000 Net cost purchase2350,0002925,0003520,000386,0004220,000 Cost of goods available for sale 2350,0003025,0003720,0004110,0004470,000 Less: inventory1,00,000200,000250,000250,000250,000 Cost of goods sold22,50,0002825,0003470,0003860,0004220,000 Gross margin24,50,0003275,0004350,0004755,0004935,000 Operating expenses:, Advertisement cost80,000150,000100,00050,00025,000 Payroll4,68,000500,000560,000600,000600,000 Expense in license9,000 Transportation expenses1,50,000180,000280,000330,000330,000 Repairing and maintenance cost50,00060,00070,00070,00070,000 Insurance (fire)20,00020,00020,00020,00020,000 Telephone and internet24,00030,00035,00035,00035,000 Other expenses13,60020,00025,00050,00050,000 Cumulative depreciation27,50027,50030,00030,00030,000 Total operating expenses8,42,100987,5001120,0001185,0001160,000 Net earnings16,07,9002287,5003230,0003570,0003775,000 Less :interest expense2,40,000240,000180,000120,00096,000 Net profit / loss13,67,9002047,5003049,9703450,0003679,000 Growth(profit/sales*100)29. 1%33. 57%39%40. 05%40. 19% COMPAR ATIVE ANALYSIS OF INCOME STATEMENT Cash Flow Planning Checklist (Tk. /year) operating expenses: Advertisement cost80,000 Payroll468,000 Expense in license9,000 Transportation expenses150,000 Repairing and maintenance cost50,000 Insurance (fire)20,000/ Telephone and internet24,000 Other expenses13,600 Cumulative depreciation27,500 Total operating expenses 842,100 Capital investment1500000 Estimated sales4800000 Analysis of Costs Fixed costs: Land, building, equipment, hut, computer, depreciation, managers salaries, insurance, license cost, interest expense and vehicles. Variable costs: labor cost, Straw, Spawn, formalin, repair and maintenance cost and advertisement cost. Product cost: Straw, Spawn, formalin packaging and formalin. Delivery cost: Fuel, vehicles and drivers’ salaries . Internal Controls We will always supervise the overall activities in strong hand. If we get any dishonesty or carelessness in any kinds of business activities then we take necessary steps for controlling them properly. We will give rewards and incentives for appreciating the good works and punishments for skulking. We will keep record of every transaction and also we will try to ensure friendly environment for all employees in the company. SECTION 10: E-COMMERCE E-Commerce Plans We plan to build and install a registered website name www. glbmashroom. com . This site will contain attractive advertisement on our product. Buyers will get update information and they can merchandise via this website. E-Commerce Budgeting 1. Rent for domain – Tk. 1,000/year E-Commerce Competition We will provide more discount comparatively our best competitors. We will send our e-mail to our expected buyers containing our product advertisement. SECTION 11: ACQUISITIONS Due Diligence Procedures for Acquisitions # Our consulting team: Lawyer, accountant, banker, trainer, etc. # How we plan to authenticate- By providing sales receipt. # Sellers records to be inspected: Financial statements, sales backlog, cash deposit records, utility bills, accounts payable and receivable, financial comparisons of similar businesses, etc. # Appraisals, as appropriate. Yes. # Market conditions. Oligopoly market. # Value of goodwill exists. # Method of purchase: stock, assets, etc SECTION 12: MARKETING Marketing Plan We will personally contact with the buyers. We give fresh styling, quality product price incentive to them. We provide the transport facilities and arrange Mushroom food product festival every year to create more concentration of buyers. Advertising and Promotion Plans Plans Budget(Tk. /year) Internet 10,000 Television 40,000 Newspaper 20,000 Poster 5,000 leaflet 5,000 Training Policies We will hire a honest, skill and smart trainer for increasing the efficiency of our sales manager for specific period of time. The Competition BRAC is our strongest competitor, because they have -large overhead structure -large amount of capital -strong brand recognition But we intend to compete with the BRAC by the following ways- -attractive packaging price incentive -Mushroom food product festival -quality maintain -advertising -transportation facilities. How I Plan to Take Advantage of Competitors Weak Points The shortcomings of our competitors are as follows -slow motive to change product quality -price of product relatively higher than us -insufficient supply We plan to overcome their leadership with fresh new designs, artwork packaging and to provide at a lower price. SECTION 13: GROWTH PROGRAM Expansion Sources of financing :B ank and own capital Cash flow: Mushroom sale(cash inflow) Input purchase(cash outflow) Benefit package and policies: Those who are regular customer we sell the product to them at a lower price and sometime we will offer discount for product. Handling Major Problems Adverse conditions Response 1. Reduction in sales -sales promotion 2. Fall in price -reduce supply 3. Rise in input price -increase in output price How and where we reduce costs- -In advertising(in case of leaflet and postering ) -transportation cost will reduce when the company acquired goodwill to all kinds of customers. Business Plan Over the last five years our organization has seen significant change in technology. While this change has been beneficial to Community College and its employees, we have reached a point where we are challenged with the new features and functions of the College's standard software. In order for our employees to continue to serve student needs effectively and efficiently the Technology Training Project has been created.This project will create technology training sessions to allow for increased technology understanding and to grow employee confidence. Upon completion, this project will provide for a foundation that will allow our organization to address the probable changes in future technology. TRAINING STRATEGY All employees will have access to technology training opportunities.The Training Department will provide technology training through the following modes of delivery: Face to face sessions Online via the portal Downloaded material In order to provide these training opportuniti es the following resources are required: Training opportunities to keep the College trainer / Seems current Current and up to ate handout materials Access to current hardware and software technologies The following is a list of assumption and constraints for the Training & Development Business Plan. Please note that this list may be modified as the project and planning move forward.Assumptions: All employees have the minimum technology skills as defined by Human Resources All employees have access to the current technology in the form of software and hardware required by their position All employees are encouraged and allowed to articulate in training opportunities This project has the full support of all executive leadership Constraints Attendance will be dependent on employee schedules All new employees must attend new employee orientation modules All equipment and software must be compatible with current technology DELIVERABLES Sessions Method Resources Anticipated Date Technolog y Sneak Peeks* OFF Trainer Cot/Novo/Deck Beginning Innovate Technology Tuesdays Office – Email/Calendar 1 Page Tip Sheet Training Department Novo/Deck Thumb Drives Training Department/Lot Nodded Word 2013: Navigating the File Tab OFF/Videos Late Novo / Early Deck Word 2013: Solving the Mystery of Headers and Sections Word 2013: Understanding Track Changes – not for the Light Hearted Fondles Excel 2013: Using a Table to Filter and Sort Data Excel 2013: Basic Formulas Fondles Outlook 2013: Using Rules and Categories to Organize Outlook Fondles Outlook 2013: What to Expect from the Outlook 365 Interface Endnote 2013: One What? What exactly is Endnote? Core Technology Training Trainer / Book Intermediate Innovate WI Utilize a Workup Site Portal Essentials: Communicating with your Workup via the Portal OFF / VideosPortal Essentials: Create Alerts to Maintain Awareness of Office Happenings OFF / Videos Portal Essentials: Create and Maintain Document Libraries with Custom Vie ws OFF / Portal Essentials: Calendar Management OFF / Videos WI 14 Proper Document Storage Personally Identifiable Information * Will schedule times at departments meetings COMMUNICATION DELIVERABLES The Training Department will communicate training opportunities by utilizing the current approved communication methods: Announcements Workup Listserv Emails Downloaded Flyers Portal Website Department Invitations Sneak Peaks SESSION OUTCOMES Office 2013 – These sessions will provide users with the technical training necessary to: a. Create and modify documents (Word) b. Create and modify reports (Word) c. Create and modify spreadsheets (Excel) d. Create and modify presentations (Powering) e. Create and modify calendar items (Outlook) f. Create and modify emails (Outlook) g. Create and maintain a basic database (Access) h. Navigate the new features in Office 2013 I.Use Endnote to manage and capture information electronically (Endnote) Innovate – these sessions will provide users with the technical training necessary to: . Create basic forms b. Manage a form library c. Edit form library permissions d. Create basic workflow e. Export to Excel How to Utilize a Workup Site – these sessions will provide users with the technical training necessary to: a. Create Announcements b. Create Email Alerts c. Create Document Libraries d. Create Custom views e. Connect Workup Calendar to Outlook ASSESSMENT AND TRACKING The current Training Department Events database will be used for tracking participation. A new participation method will be incorporated when the Sharpening Business Plan BUSINESS PLAN GLOBAL MUSHROOM COMPANY LTD. -â€Å"quality first† MS in Agricultural Economics(Agribusiness and Marketing) MD. TAUHIDUL ISLAM LEVEL-4; SEMESTER-1 ID. NO. : 09 AEAM JD 03M REG. NO. :31636 Group : C DEPT. of AGRIBUSINESS & MARKETING BANGLADESH AGRICULTURAL UNIVERSITY. MYMENSINGH BUSINESS PLAN SECTION 1: THE BUSINESS PROFILE Description of My Business Our product is Mushroom. We will produce, package and set price in our own farm. Targeted Market and Customers Our customers will be different departmental store, hotels and restaurants. Our product is new arrival in Bangladesh and it is highly nutritious. Growth Trends In This Business Yes, the market for our products is growing, because our product has increasing demand to the people, specially to the educated people. Pricing Power The unique qualities of our product are:- -nutritious -nontoxic -it is suitable for all classes of people, especially for diabetic patient and educated people. SECTION 2: THE VISION AND THE PEOPLE We are passionately committed of our new business to provide highly qualified mushroom to all classes of people specially for highly educated people. THE PEOPLE Work Experience Related to My Intended Business We got training from reputed mushroom cultivation training centre. Again we will appoint a mushroom cultivation specialist. Personal Background and Education Credentials We are expected to complete graduation this year from Bangladesh Agricultural University, Mymensingh . SECTION 3: COMMUNICATIONS Computer and Communications Tools Resource Requirements: Communications -Telephone/ mobile phone Tk. 10000/year -Advertisement Tk. 80000/year -Leaflet Tk. 5000/year -Internet Tk. 14000/year Telephones Telephone/mobile phone Tk. 10000/year Computers One computer and one printer Tk. 25,000 Computer accessories Tk. 5000 Internet Internet Tk. 14,000/year SECTION 4: ORGANIZATION Business Organization We want to form a JOINTSTOCK business organization. It is our intention to grow our company into a large farm throughout the country. Professional Consultants I feel it is important that my team of professional advisors be in place before I start in business. Here is a list of these professionals: 1. Lawyer-A. T. M. Golam Hossain 2. Accountant: Rakibul Hasan 3. Insurance Agent: Real Insurance Company 4 . Banker: Abdul Bari 5. Trainer: Aktaruzzaman Licenses 1. Trade license SECTION 5: LICENSES, PERMITS AND BUSINESS NAMES Due Diligence Procedures for Licenses, Permits and Business Names: Licenses: State: Trade license Slogan: Indicate your slogan intentions if any exist Our slogan is â€Å"quality first†. SECTION 6: INSURANCE Insurance (Session 6): List the form of insurance coverage including cost are anticipated. We plan to use the services of Real Insurance Company, as our insurance agent. SECTION 7: PREMISES Location Criteria †¢space requirements : 71 decimal †¢future requirements : 33 decimal SECTION 8: ACCOUNTING AND CASH FLOW Accounting COMPARATIVE ANALYSIS OF BALANCE SHEET Particulars Year20082009201020112012 Assets: Cash 50,000 60,000 75,000 90,000 1,00,000 Land3,22,7274,02,7274,82,7275,67,2725,67,272 Building(office room , store house & warehouse)4,00,0003,95,0003,90,0003,85,0003,80,000 Less: depreciation5,0005,0005,0005,0005,000 3,95,0003,90,0003,85,0003,80,0003,75,000 Computer , printer30,00028,00026,00024,00022,000 Less: depreciation2,0002,0002,0002,0002,000 28,00026,00024,00022,00020,000 Hut4,62,9905,78,7376,94,4846,94,4846,94,484 Equipment(rack & sprayer)65,20080,20097,80085,80073,800 Less: depreciation8,0009,50012,00012,00012,000 57,20070,70085,80073,80061,800 Vehicles(car & van)2,10,0001,99,0001,88,0001,77,0001,66,000 Less: depreciation11,00011,00011,00011,00011,000 1,99,0001,88,0001,77,0001,66,0001,55,000 Value of life insurance20,00020,00020,00020,00020,000 Raw materials inventories2,400,00030,00,00036,00,00039,60,00043,20,000 Supplies1,00,0001,20,0001,50,0001,80,0002,00,000 Total Assets40,34,91748,56,16456,94,01161,53,55665,13,556 Liabilities and Owners equity Liabilities : Bank loan20,00,00020,00,00015,00,00010,00,0008,00,000 Accounts payable1,00,9172,56,1646,94,0116,53,55611,13,556 Owners equity15,00,00020,00,00025,00,00030,00,00030,00,000 Retain earning4,34,0006,00,00010,00,00015,00,00016,00,000 Total Liabilities and Owners Equity40,34,91748,56,16456,94,01161,53,55665,13,556 Particulars Year20082009201020112012 Revenue: Gross sales48,00,00063,00,0007920,0008640,0009180,000 Less: sales return and allowance1,00,0002,00,000100,00025,00025,000 Net sales47,00,00061,00,0007820,0008615,0009155,000 Cost of goods sold: Inventory01,00,000200,000250,000250,000 Purchase24,00,00030,00,0003600,0003960,0004320,000 Less: purchase return 50,00075,00080,000100,000100,000 Net cost purchase2350,0002925,0003520,000386,0004220,000 Cost of goods available for sale 2350,0003025,0003720,0004110,0004470,000 Less: inventory1,00,000200,000250,000250,000250,000 Cost of goods sold22,50,0002825,0003470,0003860,0004220,000 Gross margin24,50,0003275,0004350,0004755,0004935,000 Operating expenses:, Advertisement cost80,000150,000100,00050,00025,000 Payroll4,68,000500,000560,000600,000600,000 Expense in license9,000 Transportation expenses1,50,000180,000280,000330,000330,000 Repairing and maintenance cost50,00060,00070,00070,00070,000 Insurance (fire)20,00020,00020,00020,00020,000 Telephone and internet24,00030,00035,00035,00035,000 Other expenses13,60020,00025,00050,00050,000 Cumulative depreciation27,50027,50030,00030,00030,000 Total operating expenses8,42,100987,5001120,0001185,0001160,000 Net earnings16,07,9002287,5003230,0003570,0003775,000 Less :interest expense2,40,000240,000180,000120,00096,000 Net profit / loss13,67,9002047,5003049,9703450,0003679,000 Growth(profit/sales*100)29. 1%33. 57%39%40. 05%40. 19% COMPAR ATIVE ANALYSIS OF INCOME STATEMENT Cash Flow Planning Checklist (Tk. /year) operating expenses: Advertisement cost80,000 Payroll468,000 Expense in license9,000 Transportation expenses150,000 Repairing and maintenance cost50,000 Insurance (fire)20,000/ Telephone and internet24,000 Other expenses13,600 Cumulative depreciation27,500 Total operating expenses 842,100 Capital investment1500000 Estimated sales4800000 Analysis of Costs Fixed costs: Land, building, equipment, hut, computer, depreciation, managers salaries, insurance, license cost, interest expense and vehicles. Variable costs: labor cost, Straw, Spawn, formalin, repair and maintenance cost and advertisement cost. Product cost: Straw, Spawn, formalin packaging and formalin. Delivery cost: Fuel, vehicles and drivers’ salaries . Internal Controls We will always supervise the overall activities in strong hand. If we get any dishonesty or carelessness in any kinds of business activities then we take necessary steps for controlling them properly. We will give rewards and incentives for appreciating the good works and punishments for skulking. We will keep record of every transaction and also we will try to ensure friendly environment for all employees in the company. SECTION 10: E-COMMERCE E-Commerce Plans We plan to build and install a registered website name www. glbmashroom. com . This site will contain attractive advertisement on our product. Buyers will get update information and they can merchandise via this website. E-Commerce Budgeting 1. Rent for domain – Tk. 1,000/year E-Commerce Competition We will provide more discount comparatively our best competitors. We will send our e-mail to our expected buyers containing our product advertisement. SECTION 11: ACQUISITIONS Due Diligence Procedures for Acquisitions # Our consulting team: Lawyer, accountant, banker, trainer, etc. # How we plan to authenticate- By providing sales receipt. # Sellers records to be inspected: Financial statements, sales backlog, cash deposit records, utility bills, accounts payable and receivable, financial comparisons of similar businesses, etc. # Appraisals, as appropriate. Yes. # Market conditions. Oligopoly market. # Value of goodwill exists. # Method of purchase: stock, assets, etc SECTION 12: MARKETING Marketing Plan We will personally contact with the buyers. We give fresh styling, quality product price incentive to them. We provide the transport facilities and arrange Mushroom food product festival every year to create more concentration of buyers. Advertising and Promotion Plans Plans Budget(Tk. /year) Internet 10,000 Television 40,000 Newspaper 20,000 Poster 5,000 leaflet 5,000 Training Policies We will hire a honest, skill and smart trainer for increasing the efficiency of our sales manager for specific period of time. The Competition BRAC is our strongest competitor, because they have -large overhead structure -large amount of capital -strong brand recognition But we intend to compete with the BRAC by the following ways- -attractive packaging price incentive -Mushroom food product festival -quality maintain -advertising -transportation facilities. How I Plan to Take Advantage of Competitors Weak Points The shortcomings of our competitors are as follows -slow motive to change product quality -price of product relatively higher than us -insufficient supply We plan to overcome their leadership with fresh new designs, artwork packaging and to provide at a lower price. SECTION 13: GROWTH PROGRAM Expansion Sources of financing :B ank and own capital Cash flow: Mushroom sale(cash inflow) Input purchase(cash outflow) Benefit package and policies: Those who are regular customer we sell the product to them at a lower price and sometime we will offer discount for product. Handling Major Problems Adverse conditions Response 1. Reduction in sales -sales promotion 2. Fall in price -reduce supply 3. Rise in input price -increase in output price How and where we reduce costs- -In advertising(in case of leaflet and postering ) -transportation cost will reduce when the company acquired goodwill to all kinds of customers. Business Plan Over the last five years our organization has seen significant change in technology. While this change has been beneficial to Community College and its employees, we have reached a point where we are challenged with the new features and functions of the College's standard software. In order for our employees to continue to serve student needs effectively and efficiently the Technology Training Project has been created.This project will create technology training sessions to allow for increased technology understanding and to grow employee confidence. Upon completion, this project will provide for a foundation that will allow our organization to address the probable changes in future technology. TRAINING STRATEGY All employees will have access to technology training opportunities.The Training Department will provide technology training through the following modes of delivery: Face to face sessions Online via the portal Downloaded material In order to provide these training opportuniti es the following resources are required: Training opportunities to keep the College trainer / Seems current Current and up to ate handout materials Access to current hardware and software technologies The following is a list of assumption and constraints for the Training & Development Business Plan. Please note that this list may be modified as the project and planning move forward.Assumptions: All employees have the minimum technology skills as defined by Human Resources All employees have access to the current technology in the form of software and hardware required by their position All employees are encouraged and allowed to articulate in training opportunities This project has the full support of all executive leadership Constraints Attendance will be dependent on employee schedules All new employees must attend new employee orientation modules All equipment and software must be compatible with current technology DELIVERABLES Sessions Method Resources Anticipated Date Technolog y Sneak Peeks* OFF Trainer Cot/Novo/Deck Beginning Innovate Technology Tuesdays Office – Email/Calendar 1 Page Tip Sheet Training Department Novo/Deck Thumb Drives Training Department/Lot Nodded Word 2013: Navigating the File Tab OFF/Videos Late Novo / Early Deck Word 2013: Solving the Mystery of Headers and Sections Word 2013: Understanding Track Changes – not for the Light Hearted Fondles Excel 2013: Using a Table to Filter and Sort Data Excel 2013: Basic Formulas Fondles Outlook 2013: Using Rules and Categories to Organize Outlook Fondles Outlook 2013: What to Expect from the Outlook 365 Interface Endnote 2013: One What? What exactly is Endnote? Core Technology Training Trainer / Book Intermediate Innovate WI Utilize a Workup Site Portal Essentials: Communicating with your Workup via the Portal OFF / VideosPortal Essentials: Create Alerts to Maintain Awareness of Office Happenings OFF / Videos Portal Essentials: Create and Maintain Document Libraries with Custom Vie ws OFF / Portal Essentials: Calendar Management OFF / Videos WI 14 Proper Document Storage Personally Identifiable Information * Will schedule times at departments meetings COMMUNICATION DELIVERABLES The Training Department will communicate training opportunities by utilizing the current approved communication methods: Announcements Workup Listserv Emails Downloaded Flyers Portal Website Department Invitations Sneak Peaks SESSION OUTCOMES Office 2013 – These sessions will provide users with the technical training necessary to: a. Create and modify documents (Word) b. Create and modify reports (Word) c. Create and modify spreadsheets (Excel) d. Create and modify presentations (Powering) e. Create and modify calendar items (Outlook) f. Create and modify emails (Outlook) g. Create and maintain a basic database (Access) h. Navigate the new features in Office 2013 I.Use Endnote to manage and capture information electronically (Endnote) Innovate – these sessions will provide users with the technical training necessary to: . Create basic forms b. Manage a form library c. Edit form library permissions d. Create basic workflow e. Export to Excel How to Utilize a Workup Site – these sessions will provide users with the technical training necessary to: a. Create Announcements b. Create Email Alerts c. Create Document Libraries d. Create Custom views e. Connect Workup Calendar to Outlook ASSESSMENT AND TRACKING The current Training Department Events database will be used for tracking participation. A new participation method will be incorporated when the Sharpening Business Plan The main reason to have the clothing business on Commerce is because it has the biggest potential to give a free rein to enormous savings and business efficiencies. However the practicalities remain indefinable. The commerce focus the way to handle the change in the global planning and purchasing of transport as well as it contribute to the supply chain as logistics. The key activator to E-business is defined as logistics. Well there comes a question how benefits are enabled to ensure individual logistics and transport companies or will it perish in the revolution of E- commerce.E-commerce is the electronic business. Though which clothing business can enter to the power of computers, the internet and shared software to deliver and et product specifications and drawings, buying orders and receipts, bids, and other they of information related to data that is required to be conversed to suppliers, the public, employees and most importantly with customers. Below written is the SOOT analy sis of Men and Women Clothing business at Jersey Shore Boardwalk (Edutainment, 2002).SOOT Analysts: Strength: 0 The huge advantage of the E-commerce clothing store will be Global location I. E. Boundary less 0 There will be no time constraints to it. 0 Biggest benefit is price and product comparison can be made easily. 0 It will be cost effective for the clothing store. 0 The clothing store can easily direct communicate with consumer and can improved customer interaction. Moreover an E-commerce site will allow the clothing store to have flexible target market segmentation. It will be simple and easier to exchange of details and information.You will have a lower transaction cost and not only this you can easily do arrangement of products. 0 Customers can experience faster buying procedure 0 Company don't require to have a physical set up 0 Transactions are made easily. 0 Availability of Niche products Furthermore an advantage of low operating cost. Weakness: 0 Security is a big conce rn for every customer if they are buying online for verification of their personal information like credit card and other related secured information. 0 There a chance of fake websites similar to our open and used our name. Chances of fraud 0 Customers have fewer discounts offered and no chance of bargaining is available. 0 It might take long delivery timing. 0 If the quality is not maintained by the company related to the physical condition of the clothing products will become the biggest disadvantage for the company. If you are selling limited products in the clothing category or limited styles might 0 Might have a more shipping cost. 0 Customers get limited exposure and you get limited excess to advertising. 0 Hard to fulfill customer's satisfaction (Swags & Simian, 2012).For tax issues and purposes a verified address and identity of the location is necessary. International tax laws may hurdle against certain encountered references with legal issues and problems related to the te chnology. 0 There is a big hurdle in making the 4. Thoroughly described 2 online crimes prevalent in e-commerce and what you would do to prevent these crimes. 1. Credit cards frauds These are the biggest of all crimes going around the e-commerce business. Preventive majors: 0 Using address verification system in order to prevent credit card fraud. Verify about any anonymous or suspicious email. 0 Need to know the purchaser IP address to follow up if any fraud is involved in the transaction. 0 Keep interaction with the customer and verify customer billing address and bank details related to the customer. 2. Blocking and Censorship: 0 Filters should be added to your website in order to stop blocking access to control it. 0 Security needs to be more effective in order to provide protection to the customers. It is very important that an e-commerce website should comply with the policy related to censorship and blocking to be followed accordingly.