Holy Byzantine Women Term Paper Example | Topics and Well Written Essays - 2000 words

Holy Byzantine Women - Term Paper Example While we do have well documented accounts of powerful empresses, it is often more beneficial to understand the plight of the average Byzantine woman to truly understand the inner-workings of this particular civilization. Many women during this time period were quite religious and became the saints of their particular generation. Thankfully we do have some wonderful and cherished memories of their lives that will prove most helpful in this endeavor. It is important to see, through the perspective of history, the important role that women played in many different aspects of Byzantine society. This will allow us to envision that life, without Byzantine women, would have been difficult at best. Through a careful examination of four different holy Byzantine holy women, we will establish that the economic, social, and religious contributions of the common Byzantine woman enabled the continued existence of this society for centuries.  Biographical Analysis Saint Theodora of Arta is the fi rst holy woman we will discuss. As is typical of Byzantine women, we do not know exactly when she was born, but it must have been somewhere between 1224 and 1230. She was from Servia and her father was John Pertraliphas. He was quite famous in his own right, being the governor of Thessaly and Macedonia. She became married to the ruler of Epirus and Thessaly, apparently when she was still a child. This happened shortly after the husband’s accession to the throne in 1231. She became saintly due to her circumstances. Her husband preferred his mistress, which meant that Theodora was not allowed in the house or on the grounds, forcing her into a life of poverty on the streets. From written accounts, she suffered through these various hardships without complaining, even while she was pregnant, eventually gaining the attention of a village priest. The priest gave her shelter for nearly five years until Theodora’s husband saw the error of his ways and invited his wife back to live with him. From this account, we envision that Theodora’s mind and heart was pure. She did not choose the life she was given, yet she remained of positive attitude and worked hard to do right by her child and her God. Over the course of her life, she founded the convent of St. George, which was in Arta, and actually lived there after her husband died. To this day, her tomb is a pilgrimage site and many have ascribed miracles to it. Another saintly woman that we have a written account of is Saint Thomais of Lesbos. Thomais was in Lesbos, but spent much of her life in Constantinople. Subsequently, much of what we know about her is confined to that region. The parents of Thomais were named Michael and Kale. From all accounts, they were quite a pious and god-fearing couple. In addition, they were happy as a couple, so we are left to assume that Thomais was raised in a solid and pleasant environment and, while they did not have much, she received love and compassion at home. S adly, her particular marriage was not so happy. She married Stephen and we read that their marriage was a disaster. Thomais was perfectly content staying at home with her parents, and did so until the age of 24, perhaps foreshadowing her own fear of marriage. She did not have children of her own. During her adult life, she was in the habit of walking the streets of Constantinople and was

Addiction Studies Final Study Guide Essay Example for Free

Addiction Studies Final Study Guide Essay 1. List and describe five (5) of the eleven (11) relapse warnings signs that were discuss in class. 1. Change in Attitude may occur and the recovering person may stop attending meetings or have lack of participation at their meetings. They may engage in addictive thinking (stinkin thinking). 2. Elevated Stress may happen if little things begin to build up over time, especially if they are not handles with healthy coping skills or are all together overlooked or ignored. This can also happen when a recovering person choose to over react to life changes. 3. Reactivation of Denial happens when stressors begin to take root ad get to the recovering person back into feeding their old ways of thinking. They could begin to think they need their substance(s)every once in a while or tell themselves they CANT stay sober all the time, or even lie to themselves and let themselves think a little won’t hurt, or one time wont make a difference etc. (feed into denials). See more: Social process essay 4. Recurrence post-acute withdrawal symptoms might begin to surface again and a recovering person may experiences sleeplessness, increased anxiety, and even memory loss. Depression usually can continue long after abstaining from drugs/alcohol. 5. Behavior Changes such as slight changes in the routine or altering the already established method that had previously been working without real reason for making such changes. 6. Social breakdown is when the recovering person may start to feel uncomfortable around others. They may see or call their sponsor less to prevent anyone from noticing these changes. They may avoid family or friends who may try to intervene or just feel like the are unable to relate to people the same not that they have experienced so much. They may have fears of letting others in or telling too much and this can cause somewhat of social isolation with gives more opportunity for the recovering person to lie to themselves. 7. Loss of Structure is once the recovering person completely abandons the daily routine that they had developed during their early sobriety as ways to keep themselves sober and on the right track. This could also happen is some major event such as losing a job or having to move or loss of an apartment or current living situation. 8. Loss of Judgment is seen when the recovering person has trouble making decisions and has a difficult time managing feelings and emotions. 9. Loss of Control is when the individual makes irrational decisions choices an is unable to interrupt or alter the choices they are making. They may start to cut off people who were once positive persons or would be able to offer help and may think he/she can return to social drinking or minimal rug use recreationally. 10. Loss of Options is seen once the recovering person begins to limit their available options and stops attending meetings with counselor and support system. Addicted person may have feelings of loneliness, frustration, resentment and anger. 11. Relapse is when the individual actually attempts reusing/substituting use. The addict may think this is controlled social or short term alcohol/drug use but ultimately is still a relapse in recovery. Disappointment at the results follows almost immediately and the individual experiences shame and guilt and may even use these feelings as an excuse or reason to continue using if they do not seek out help. 2. Identify six (6) client engagement/counseling techniques discussed in class and discuss how they could potentially increase the client counselor relationship. 1. Establishing the relationship may be one of the initial barriers you may have to overcome. This can be done by having authentic conversations or using a sense of humor to help the client relax. Listening is the counselor’s main focus and primary role though. Listening to a client may be something they are not always use to. Many people probably tell them what they should be doing or how they are doing things wrong; but they might not often get the opportunity to think for themselves. When it is not the drug/alcohol controlling them, it is often others around them. Use the opportunity to ask your client what they think of things and asking them what they want or what is their perspective. Taking the time to invest in your client by considering their response gives them time to discover for themselves what are issues they may have or want to work on. Be careful to remember it is about them, not you. Once the client sees they can trust you they will begin to open up and this p otentially is the very beginning or real change and becoming accountable for their own story (if you listen without being judgmental). 2. Empowerment is felt by the client if the counselor helps find was or the client to take power over their own actions. Helping the client see they are not being forced to do anything, and they can ultimately decide what they want to do creates a feeling of being in control. Sometimes a client may be court ordered and if they dont want to talk and dont make them, let them sit there and they may begin to have a conversation out of bored. Letting them know they get to decide to do whatever it is that they want to and they can make the most out of it if you want to. One the client begins to see they are responsible for their own outcomes they become more accountable and more involved in their own recovery. The harder they work for it, the more motivated they will be to keep up with all their hard work because they earned it and it wasnt given to them. 3. Helping the client discover their vulnerabilities (times they may feel most weak such as when they are hungry, angry, lonely, tired etc) and triggers allows the client to identity a time they may need to have a support plan for. One a problem area is discover the client can begin to make a plan as to what they can do to over time these times which will help them get better results. Each occasion they are prepared for will help them be more successful at overcoming and thus building up their own belief in themselves. 4. Helping the client gain positive support is curial for recovery. Just by investing time in your own client you become a part of this support system. Also helping them find other groups that appeal to them (not every meeting is right for everyone and being understanding when they have negative feed about one group, being sure not to punish their feelings but to encourage searching for another group etc) may give them the added support they need in between sessions and may also help with finding new friends who have similar goals at achieving sobriety is great reinforcement. 5.Helping the client establish goals for themselves help gives short term objectives to not only keep them working the program (even when theyre not in the meeting or in sessions) but keeps their brain focusing on treatment. Helping and encouraging the client to make realistic and achievable goals that they are likely to be successful with is helpful in feeling empowered and builds self-esteem and self-worth along with adds to feelings that sobriety is possible (if you take one step at a time, one day at a time etc). 6. Assisting the client in further development with life skills such as stress or anger management help gives the client alternatives and healthier coping skills. Giving the client the ability to make good decisions by advancing their knowledge and education often increases the likeliness they will make positive decisions. This often acts as a coaching mechanism and teaches the client there are other options and reinforces they have choices are responsible for their actions. 3. Discuss the advantages of the group modality of treatment? The advantages of group treatment is they often instill hope by hearing other success stories or even hearing others having similar struggles and knowing that they are not alone is helpful. They help individuals accept themselves for who they are or what life they have and give strength to one another in a group effort. The shared experiences add effectiveness and make the struggles seem more normal or manageable as you see everyone work on similar goals. The group meetings usually offer education and support and because there is no hierarchy or leader and they are self-governing; there are roles of group responsibility. Every person then becomes equally important and serves a purpose. Because most groups are free they are available to anyone and because they are offered just about everyone (including online) they are accessible to everyone regardless of income or having insurance or a vehicle. The group setting promises anonymity which opens the doors to being more honest without fear of reprimand or condemnation. This can help reduce level of shame in knowing there are others who have mad the same mistakes and are working toward resolving them and still have hope. 4. When is individual counseling a preferred modality of treatment? Individual counseling is available and is recommended as another element of therapy and recovery for each individual, but is not necessary or required in order to recover. Individual counseling is often a preferred modality of treatment for those whose demographic (are minorities: teens, women, bi, lesbian, gay, transsexual communities, particular religious groups/extremes etc) can have a profound impact upon the patient’s ability to confront underlying problems (social acceptance, past physical/emotion/sexual abuse, traumatic experiences etc) and establish a solid foundation for recovery. At times courts also offer individual counseling in order to determine if there are underlying issues (such as mental health/ developmental disabilities). Clinicians who work with specialty programs should have training in the issues pertaining specifically to that population and should be trained in different specialty programs that will have sensitivity to those issues that the majority and average clinicians may not have. 5. List five (5) mental health disorders that are commonly associated with addictive disorders? The most common mental health disorders that are commonly associated with addictive disorders are antisocial personality disorders, post-traumatic stress disorder (PTSD), bipolar disorder, schizophrenic disorder, and bulimia. 1.Anxiety Disorders (ADHD, generalize anxiety)2.Psychotic Disorders (schizophrenia)3.Mood Disorders (bipolar and major depression)4.Personality Disorders (borderline and antisocial) 6. Give five (5) reasons that persons with mental illnesses might stop taking their medications. There are many reasons why someone might stop taking their prescribed medication, but especially those with mental illnesses seem to struggle with regular medication maintenance for reasons such as simply forgetting to take their medications, the cost of their medications (especially if they have no health insurance or are in poverty), they may even have he distorted perception and the belief that they are cured or may simply miss the positive symptoms (such as the manic phases of bipolar) or sadly, may have gotten misguided advise from others in recovery that medication is not needed. 7. What are the family rules, identified by Claudia Black, that have been associated with families that have been impacted by addiction and the purpose they serve? Dont talk, dont trust, dont feel, are common rules for children in families with addicts. These rules are often not written or verbalized (unspoken), but work almost like understood laws known by the family of those suffering from addiction. They know better than to talk about someone illness in their family, including talking to others within the family about the family problems. Silence is learned as demonstrated by these who serve role models in the family and the children learn to minimize, discount, rationalize, and pretend things are different than how they really are and often dont learn how to express themselves. The reasons behind learning these unspoken rules serves as a way to hide shame, embarrassment, protection from being blamed for something they didnt do, and almost serves as a way of loyalty to the family unit. These children often experience many disappointments that results in learning not to count on others or believe promises made anyone. Children are not given a way to express the feelings the stem from this environment and ultimately learn its better not to have feelings to talk about. Sadly, this is often a cycle and often times, these children, end up the addicts of the next generation. 8. List and describe the family roles that have been associated with addiction and other high stress family dynamics. Addiction is a disease the effects the entire family, not just the addict themselves. Often times, those within the family take on certain roles if struggling with dysfunction or addiction; some of those role are: The â€Å"star†-who is the addict themselves and is often controlling the entire family, the enabler-who is often the spouse of the addicted person and act dependently with them, the hero-often times is the oldest or older child who tries to help the family by being perfect and over achieves to make up for the lack of others, the scapegoat-often acts as a person to blame for the problems in the family and may often cause trouble to draw attention away the bigger issues of the family, the forgotten child-often is the younger child who doesn’t get the attention that they need because of the bigger issues taking priority, and the clown can be any person in the family who tries to make light within the stressful times as a way for everyone to cope. 9. Discuss why Harm Reduction as a concept that is somewhat controversial in the treatment /recovery profession. Harm reduction is the concept of no longer attempting to help the individual abstain from chemicals (after years or multiple failed intervention/recovery programs based on the assumption that it is possible to change behaviors over time) but immediately help reduce consequences of their continued substance abuse (until, hopefully, the individual accepts abstinence as a goal) meanwhile reducing the damage being done by their continued use of chemicals. Examples of such models are nicotine replacement therapy, needle exchange programs, and methadone maintenance programs. These programs are considered providing replacements chemicals in a controlled manner so that the individual is less likely to share or reuse dirty needles or engage in criminal behaviors and activities in order to obtain the substances to abuse which ultimately is thought to help reduced the spread of infectious diseases as well as reduce some cost to Medicare/Medicaid and other insurance premiums of users who destroy their health as well as abuse ER/hospitals as a way to get prescription etc. Harm reduction does have some obvious advantages, but likewise also had the potential to be an enabling way for users to continue use. Many 12 step programs teach about the important of consequences serving as motivation for change and believe harm reduction serves as a way to prolong the user’s efforts to get the help they need. Others argue that this serves the community more so than the addict, while helping the addict continue to kill/hurt themselves for the benefit of the community by hoping to decrease (unpreventable/uncontrollable) criminal behaviors. It is argued that addicts will still continue to use dirty needles, get additional drugs, and also participate still in illegal activity and that harm reduction just adds to the addiction.

Full Time and Part Time Contracts

Full Time and Part Time Contracts As the employer you must give employees: a written statement of employment or a written contract the statutory lowest level of paid holiday a payslip proving all deductions, for example a National Insurance contributions (NICs) the statutory lowest length of breaks needed for rest Statutory Sick Pay maternity, paternity and also the adoption pay and leave required you have to as well: ensure employees dont work longer than the lowest allowed hours pay employees the minimum wage is crucial make sure you own employers liability insurance give a safe and secure working place register with HM Revenue and Customs to register the payroll, tax and NICs Allow if necessary flexible working wants stay away from discrimination in the workplace Ensure needed adjustments are made to your business ground if your employee is disabled Advantages of employing part-time workers Employing part-time people has a variety of business benefits, such as: It being a working way to keep costs down in aspects where you dont yet require full-time cover Making recruitment happen more by giving family-friendly working procedures to show clients and customers that you like having a diverse work environment and ethical employment procedures letting you to bring in highly skilled staff members who have good experience when you have a fixed budget expanding recruits if needed part-time work gets attention from parents with younger children and older also people, this is because they dont want to work full time but can prove a wealth of skills, experience. Making the ability of your business higher to act to change and peaks of requests for example, you can use more employees at peak times and make your operating hours longer by using part-time workers in the evening/weekends Trying to make a difference to make the workloads of other workers lower, for example when you dont have as much work for a new full-time place but are usually using overtime to meet wants this can lower your overtime costs and help stop the bad effects of stress and fatigue Disadvantages of employing part-time workers recruitment costs can be bigger if you were taking on a single full-time worker there can be additional costs going by pension provision, benefits and training Fixed-term contracts they have to last for a certain length of time they are set in advance so they can be planned they have to end when a certain task is done they have to end when a certain event takes place Fixed-term employees have to get the same treatment as full-time permanent staff. Agency staff As an employer, you can hire staff for only a temporary amount of time through agencies. So you pay the agency, this involves the employees National Insurance contributions and also Statutory Sick Pay its the agencys job and responsibility to ensure the workers get their rights within working time regulations After 12 weeks agency workers get the same terms and conditions as permanent employees, this involves pay, working time, periods of time needed for rest, night work, breaks and also annual leave when needed. You have to give the agency with information about the needed terms and conditions in your business so that they can make sure the worker gets equal treatment after 12 weeks in the same job you have to let the agency workers use any facilities that can be shared for example child care and provide them the knowledge about job vacancies from the day they start working there. Disadvantages for employer: Agencies act with the employer, not the jobseeker. It is within their likes to fill every post with a wanting applicant, if at any time of conflict to do with the employer and the prospective recruit should happen, agencies will try and side with the employer because thats who is paying their fee. Advantages for employee: Specialist Recruitment Agencies in your area of like will understand and your expertise They could give you objective feedback on your Application and how to promote yourself Freelancers, consultants and contractors If you require a freelancer, consultant or contractor it means that: they are listed as self-employed or are part of other companies they look after their own tax and National Insurance contributions most the time(NICs) they may not be allowed to the same rights as workers, for example when it comes to minimum wage although health and safety is still the employers responsibility

Jim McMahon :: essays research papers

The book that I read was "McMahon" by Jim McMahon. This biography was mostly about Jim McMahon's 1985 football season. McMahon was the quarterback for the Chicago Bears. He started eleven times out of the thirteen games he played in. McMahon emerged as one of the NFL's top quarterbacks while earning his first Pro Bowl appearance. He averaged 64% completion the first five weeks before injury had began at San Francisco on October 17, 1985. He threw a career high 15 touchdown passes. He threw 9 of them in the first four games. McMahon led the team with a 5.4 yard rushing average. He missed three games between November 10 through November 24 with shoulder tendonitis. He didn't start against the Vikings on September 19 due to a stiff neck. He entered the Vikings game in the third quarter and put on one of the best shows of the NFL '85 season, throwing touchdown passes on the first two plays and three in just no and a half quarters to turn a 17-9 deficit into a 33-24 win. M cMahon was named NFC offensive player-of-the-week in the season opener after 23 of 34 for 274 yards, two touchdown effort in 38-28 win over the bucs. He passed for season-high 292 yards at Tampa on October 6. McMahon completed 13 of 19 passes for 160 yards and 3 touchdowns; caught a touchdown pass from Payton and rushed for 36 yards against the Redskins on September 29. He threw 3 touchdown passes in playoffs and scored the first touchdown against the Rams on a 16 yard run. He didn't throw any interceptions in 3 post-season games in 66 attempts. Jim McMahon's Super Bowl performance included 12 of 20 for 256 yards. Jim McMahon had plenty of obstacles that he had to overcome in his 1985 season. One obstacle he had to overcome was his shoulder tendonitis. When he was out for three games. Another obstacle that he had to overcome right before the Super Bowl was a really bad sore on his butt. Pain killers and medicine wouldn't work. So he found a guy that used needles to relieve the pain. He was using that method and it was working, the sore was going away. The team had to leave to go get ready for the Super Bowl so they had to fly him to that town. The head guy said that the person couldn't go on the team plane because he wasn't one of the team trainers.

Philipino Tale: Juan Wearing a Monkey’s Skin Essay

This Filipino story was recorded in English based on a Kapampangan (Pampango, from the province of Pampanga) version in the early 20th century. There is also a Bicolano (Bikulano, from Bicol) version of this story. Once upon a time there was a couple which was at first childless. The father was very anxiousto have a son to inherit his property: so he went to the church daily, and prayed God to give hima child, but in vain. One day, in his great disappointment, the man exclaimed without thinking, â€Å"O great God! let me have a son, even if it is in the form of a monkey!† and only a few days later his wife gave birth to a monkey. The father was so much mortified that he wanted to kill his son;but finally his better reas on prevailed, and he spared the child. He said to himself, â€Å"It is my fault,I know; but I uttered that invocation without thinking.† So, instead of putting the monkey to death, the couple just hid it from visitors; and whenever any one asked for the child, they merely answered, â€Å"Oh, he died long ago.† The time came when the monkey grew to be old enough to marry. He went to his father, and said, â€Å"Give me your blessing, father, for I am going away to look for a wife.† The father was only too glad to be freed from this obnoxious son, so he immediately gave him his blessing. Before letting him go, however, the father said to the monkey, â€Å"You must never come back again to our house.† â€Å"Very well, I will not,† said the monkey. The monkey then left his father’s house, and went to find his fortune. One night he dreamed thatthere was a castle in the midst of the sea, and that in this castle dwelt a princess of unspeakable beauty. The princess had been put there so that no one might discover her existence. The monkey, who had been baptized two days after his birth and was named Juan,immediately repaired to the palace of the king. There he posted a letter which read as follows: â€Å"I, Juan, know that your  Majesty has a daughter.† Naturally the king was very angry to have his secret discovered. He immediately sent soldiers to look for Juan. Juan was soon found, and brought to the palace. The king said to him, â€Å"How do you know that I have a daughter? If you can bring her here, I will give her to you for a wife. If not, howeve r, your head shall be cut off from your body.† â€Å"O your Majesty!† said Juan, â€Å"I am sure that I can find her and bring her here. I am willing to losemy head if within three days I fail to fulfil my promise.† After he had said this, Juan withdrew, and sadly went out to look for the hidden princess. As he was walking along the road, he heard the cry of a bird. He looked up, and saw a bird caught between two boughs so that it could not escape. The bird said to him, â€Å"O monkey, if you will but release me, I will  give you all I have.†

Business Plan Bar & Grill Essay

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

buy custom Anatomy of Evil essay

buy custom Anatomy of Evil essay In Anatomy of Evil, the author has clearly used his understanding of psychology and the human behavior to try to understand and explain in a well and clear manner the reasons why people commit acts that are considered to be evil by the society in general. He looks at such acts as murder, rape and violence and he explains why he thinks they happen and the factors that lead to their occurrence. He gives his findings from a scientific point of view as his analysis of the whole aspect of evil is based not on a particular case but several cases from which he makes his findings and this in scientific analysis gives a conclusive finding. In his book Dr. Stone uses detailed biographies from more than 600 perpetrators of crimes that are considered to be evil and he also conducts interviews with people who have been imprisoned due to crimes to try to understand, give more insight and explain the logic behind their actions. Some of the people he looks at in his book as he gives a history of violent acts include Charles Mason, Ted Bundy and Jeffrey Dahmer who are considered as high profile killers. The inclusion of the fore mentioned in his study reinforces his aim of wanting to find out the reasons behind their actions. With such information it is seen that Stones research is wide and broad. From his studies and interviews Stone manages to determine that those involved in atrocious crimes can be categorized into levels which reflect on their behaviors. He managed to create a 22- level hierarchy of evil behavior that could be used to rank the level of evil that has been committed by an individual. Though he creates a hierarchy of evil behavior, it is not clearly understood why he ranks evil because evil is evil. The hierarchy consists of such evil behaviors such as crimes of passion, sadistic torture, violent rape and murder. It also adds to it behaviors such as aggression, narcissistic tendencies and also psychopathic tendencies. In his hierarchy, Stone considers the taking of life through misperception or psychosis to be the lowest levels in the hierarchy and the highest levels he relates to serial homicides, murder and violent rape which he observed that the assailants tend to be sadistic and show no remorse. Using the created hierarchy by Stone, it is possible for one to have a clear understanding on the kind of evil behavior being exhibited by an assailant. This has been used by law enforcement agencies t understand the actions of the assailants and their behaviors and from such understanding it has made it possible to deal with people involved in heinous crimes. The act of Dr. Stone personally interviewing the deranged personalities, going through the whole process of interviewing emotionally disturbed people and even dangerous situations so that he would obtain the most informed logical views to the dysfunctional behavior of these people. This shows that in his research on the anatomy of evil, Dr. Stone went out of his way so as to be able to give findings which are well informed rather than based on hypothetical and theoretical views which for a long time have been used to explain and understand the evil behavior of these perpetrators of such heinous acts. Other than only focusing on the reasons for explaining such evil behavior, he also looks at the human experience of behaviors such as anger, resentment, confusion, pain and violent lashing. He is able to show that such evil behaviors are in a way connected to human experience as he explains that some people commit dreadful acts due to anger as it tends to cloud a persons judgment. In the book, Stone discusses some of his findings which would in a way help to explain the causes of evil. Some of the facts he puts forth that might lead people to commit despicable crimes include heredity, adverse environments, violence prone cultures, mental illness and abuse of mind altering drugs such as anti-depressants. In his study, most of his respondents, those who committed the crimes were found to be of a sound mind and therefore the mentioning of mental illness cannot be exactly expected to be the cause of evil as it is medically proven that mental illness can cloud a persons judgment and also affect his logic ability. In addition, severe head injury reduces ones inhibitions. This case is noted in the book when he mentioned the story on Charles Whitman. It was determined later that Whitman had a brain tumor in the region of the brain that controls emotion. Such an example is not appropriately used because his case was a profound medical condition. We observe in the book according to Stone, characteristics of violent criminals can be traced back to their childhood and also in their youths. He explained such behaviors to be observed in the way they commit violence against their animals, petty crimes and even arson attacks. He further observes that when in theiir adulthood, these people turn violent against their human counterparts. Such was due to those children growing up unloved, unwanted or even abused. Though he supports his claims on causes of evil, he still believes that it is possible to have a society that can be free of evil behavior by predicting that signs of evil behavior can be corrected while still in childhood before potentially dangerous patterns become entrenched. From Stones findings, some of these people with evil behavior do not exhibit psychotic behavior but have a charm that they use to manipulate others into doing what they want thus leading people to become their victims by luring them. Stones book can be read by any person who has an interest in reading and psychology studies but it is a good book for those who are doing or studying forensic psychology as it gives an understanding of people said to commit heinous crimes such as murder, violent rape and suicide. In the book, Stone also talks about the latest scientific research into pathology and the minds of those people involved in such despicable acts. He does explore the fact on the causes of evil by giving short details on known killers but does not focus on them in totality as killers are just a small part of the whole anatomy of evil. Even though he gives small accounts of these perpetrators, the book to some extent appears to be a horrendous book due to the imagery he uses to give an account of the crimes committed by these people with evil behavior. Though the idea of the whole book is well brought out, the arranging of ideas in the book was somehow confusing as there was no structure in writing the arguments in the book and the book contained errors such as typing ones which seem to have been ignored by the editor. Another issue with the book is that the definition of evil and the causes of evil are not clearly defined because even with the use of illustrations by the author from past crimes, evil is not clearly defined. Furthermore, it raises the question if stating that mental illness is a factor to evil behavior is correct. In conclusion, the book carries with it a great explanation to something that people dont usually ask or get involved in but it has not sufficiently dealt with the issues as suggested by the title as the author is seen to mainly give brief stories on evil crimes perpetrated by individuals making the book look like a compilation of stories. Buy custom Anatomy of Evil essay

Free Essays on Private Security

â€Å"Course Project† No information in this paper is classified As I am stationed in Germany, the successful completion of this lesson was very difficult. As you are well aware of, since September 11, the Armed Forces of the United States have been on Threat Condition (Threat Con) Charlie or Bravo. Both, Threat Con Charlie and Bravo have the same security measure but the difference is the use of deadly force. Under Threat Con Charlie, the Noncommissioned Officer In Charge (NCOIC) can authorize the use of deadly force and under Bravo; the Officer In Charge must authorize it. The entire European Command is under Threat Con Bravo and will remain at this level for some time. The reason that I have mentioned the Threat Con is because it has a direct effect on the overall security and how the general public (soldiers and dependants) feels about the safety of they’re shopping. If I may call your attention to the drawing of exhibit â€Å"A† (Area Overview) you will see that this is indeed a very small post (called concerns here in Germany). The XXX represent a seven-foot high chain-link fence with razor wire and barbed wire on top of it (this was just added after September 11th incident). Located at Guard Point one (1), there are two to three civilian security guards (Pond’s security force) with loaded 9mm weapons and three to four soldiers with loaded M16’s with 20 live rounds apiece. Upon entrance into the post, one must stop and show their drivers license, ID Card, and vehicle registration and the vehicle gets a quick look over. Then you would proceed in and within 30 meters the road divides (divided by concrete barriers) and an armed soldier will direct you to the search lane or the bypass lane. If you are lucky you will go through the bypass lane, however if you get directed (ever five cars) to search lane your vehicle will go through an intensive... Free Essays on Private Security Free Essays on Private Security â€Å"Course Project† No information in this paper is classified As I am stationed in Germany, the successful completion of this lesson was very difficult. As you are well aware of, since September 11, the Armed Forces of the United States have been on Threat Condition (Threat Con) Charlie or Bravo. Both, Threat Con Charlie and Bravo have the same security measure but the difference is the use of deadly force. Under Threat Con Charlie, the Noncommissioned Officer In Charge (NCOIC) can authorize the use of deadly force and under Bravo; the Officer In Charge must authorize it. The entire European Command is under Threat Con Bravo and will remain at this level for some time. The reason that I have mentioned the Threat Con is because it has a direct effect on the overall security and how the general public (soldiers and dependants) feels about the safety of they’re shopping. If I may call your attention to the drawing of exhibit â€Å"A† (Area Overview) you will see that this is indeed a very small post (called concerns here in Germany). The XXX represent a seven-foot high chain-link fence with razor wire and barbed wire on top of it (this was just added after September 11th incident). Located at Guard Point one (1), there are two to three civilian security guards (Pond’s security force) with loaded 9mm weapons and three to four soldiers with loaded M16’s with 20 live rounds apiece. Upon entrance into the post, one must stop and show their drivers license, ID Card, and vehicle registration and the vehicle gets a quick look over. Then you would proceed in and within 30 meters the road divides (divided by concrete barriers) and an armed soldier will direct you to the search lane or the bypass lane. If you are lucky you will go through the bypass lane, however if you get directed (ever five cars) to search lane your vehicle will go through an intensive...

MINI PROJECT 2 Essay Example | Topics and Well Written Essays - 250 words

MINI PROJECT 2 - Essay Example They frequently fantasize about having stable, close and long-term relationship with their children and the mother of their children even without marriage. Although most of them view marriage issues positively at the time when children are born, they are also informed that the marriage entails sacrifice and restraint. A married man has to shoulder financial responsibility and at the same time relinquish sexual freedom. Without marriage unmarried men find it challenging to maintain a relationship with their mother. Fathers more often have little contact with their children and are more likely to reach their 30s with complicated lives. Most unmarried women always seek independence and think they can’t find it in marriage. They don’t want to be controlled and may end up getting children out of wedlock and raise them as single parents. Conservative lawmakers tend to establish strong values and norms that encourage and support young men to get married. They view unmarried men as irresponsible and confused. They feel that men are supposed to get married early and take care of their families. Liberal lawmakers on the other hand view marriage from a different perspective. They believe marriage is a choice and being unmarried is

In what ways do language and the use of language influence news Use an Essay

In what ways do language and the use of language influence news Use an example of a contemporary controversial topic to illustrate your argument - Essay Example This implies that the language employed by the journalists must enhance the understanding of the news. Among the basic objectives of journalists is to inform the public. The communication technique journalists adopt in this context is direct and simple as they use direct quotes and simple grammatical structures. Journalists deliberately minimize the use of jargons in a bid to enhance the public’s understanding of the news. As explained, language helps define the target audience, the level of technicality in language siphons particular individuals from the public who comprehend the type of language used by a media. This helps siphon the public thereby influencing the audience for each media. Different newspapers have audiences most of who identify with the type of language that the media uses in preparing its news. The combination of words that journalists use in presenting their news influences the consumption of the news contents by the audience. Among the key journalistic principles is objectivity a feature that commands that journalists provide a factual presentation of the events they cover. The selection and combination of words influences the level of objectivity in news presentation a feature that dictates that journalists consider various factors before using a word. Some words are sensational thereby portraying the either the journalist or particular media institutions as biased. Journalists strive to minimize sensationalism in news coverage as they strive to remain both objective and detailed as they present their news articles. Journalists must desist from taking sides while covering events. Language can easily portray one as biased despite the absence of such motives especially when covering such vital topics as terrorism. Currently, the missing Malaysian plane is a major international news with different groups of

Recommendations for a client business Essay Example | Topics and Well Written Essays - 750 words

Recommendations for a client business - Essay Example On the other hand, Strait’s business rival M.Y. China had their hostess at the podium to warmly greet the incoming guests and seat them most of the times. The restaurant manager also helped her seat the guests especially when more than one guest came in at the same time. This resulted in fewer complaints from customers and more importantly shorter periods in seating the customers. The hostess at M.Y. China is always in a jovial mood and welcomes guests in a friendly and a professional manner. It is apparent that from the customer comments that even when customers did not get her at the podium she made up with the welcoming gestures. She always engaged eye contact with her the guests, smiled and used a friendly tone when talking to them (Yelp). Therefore, Straits should put efforts in improving its service standards if it is to maintain its clientele, especially with increased competition from its next-door competitor M.Y. China. For instance, many customers have expressed diss atisfaction with declining food quality, service level and the restaurant’s general experience. The customers also bemoan the inattentiveness and the unprofessional manner with which the hostess and other workers behave themselves. Such negative perceptions from the customers may eventually hurt the restaurant’s business if they are not addressed. Some customers have complained about the absence of a clear job structure that results in ambiguity in the roles that different persons perform. For example, some guests have to wait to be ushered into the restaurant when the hostess is helping the servicer to clear the tables. Some customers also observed that the restaurant seems not to have an outlined task plan to ensure smooth flow of operations. This is apparent when customers who have made a reservation come into the restaurant and the hostess looks clueless when they enquire about their table. Sometimes she ends up mumbling some apologies and seating the guests in a d ifferent table. Recommendations The observers made some recommendations after a thorough evaluation of the service standards of Straits restaurant and comparing it to that of its competitor M.Y. China. Since the main issue was found to be the absence of the hostess at the podium, the group of observers formulated some recommendations that outlined tasks that would ensure that a hostess was always manning the podium area in order to greet and usher in incoming guests. The recommendations are outlined as follows: i. Organizing the reservations This would involve the hostess staying at the podium and organize any reservations that are made on the phone. The hostess should answer incoming machine messages to confirm that that all reservations have been noted. In addition, the hostess should schedule the reservations for all guests in advance and formulate a plan on how to receive and seat the guests as and when they arrive. This should include a seating chart. It is important for the ho stess to ask the guests some specific questions when they call in to make the reservations in order to have some basic information beforehand. Such information will assist the hostess in creating customer profiles that include names and contacts such as telephone numbers and e-mail addresses. However, the hostess may encounter problems that may be difficult to solve. For instance, what does the

Race and the White American Community Term Paper

Race and the White American Community - Term Paper Example One factor that is common amongst all people in my community is that we have all immigrated to America three, four or five generations ago. We have been struggling over the generations in order to decide whether we want to adopt the identity of a pure American or at least remain, in part, associated with our background. There are few people amongst our community that is reluctant to break ties with their original homeland and thus, introduce themselves to the society as Italian Americans, French Americans or Scottish Americans. In my own family, we prefer to be called Americans, although we are originally Dutch. A vast majority of White Americans like me choose to be called Americans because this is what we are today. My ancestors were Dutch, but I am as American as anybody with the ancestors residing in this place for centuries is. In an attempt to adjust in this society, my ancestors have been working quite hard trying to dismantle their original identity, and I want to take their efforts to a further level. From the very moment my ancestors entered America, they were strongly urged by the society to forget their past, their original language and also make sure that we don’t get to learn or speak that. ...   Many people in my community are xenophobic, and they have the most unusual and strangest reason for being xenophobic than anyone can imagine. Conventionally, people develop xenophobia because they fear that the immigrants would consume the job and other opportunities that would otherwise have been available to them, but in this case, people of my community are xenophobic because they think that in-pour of the immigrants into the US from all parts of the world would suppress white Americans as a community. White Americans have conventionally maintained an edge over other races in America because of the white American majority. Whenever we talk about minority, we generally mean the people of color. However, with the rapid increase in the number of immigrants, multiculturalism is heavily cultivating in America and people of my community fear that one day, the population of the people of color would be so much that it would be sufficient to outnumber the white Americans as a majority . Thus, people of my community are xenophobic because they see themselves as a minority in the near future (Blake, 2011). This is the fundamental reason why many amongst them want to make racism a norm because they see the display of racism as a way out of the problem. I am anti-racist. I am a white American but my thoughts are way different from those of the majority of people in my community. When I tend to study the cultural experiences of people belonging to other races, I find that they are quite inconsistent with the way we suppose a democratic nation to be.