Tuesday, December 24, 2019

Essay on Bill Clinton A Life of Controversy - 1396 Words

Clinton impressed people with the idea of a family man in office. He was focused and charismatic. Better economy was what the American people wanted so that is what his goal was. During his reign he went through more scandals and controversies than any other president. He was impeached, yet despite all, he was loved by America. Our economy prospered and we had better diplomatic relations. The American people wanted change for the better and so they elected William Jefferson Clinton for their forty-second president of the United States of America. Unique Information about Election Bill Clinton won his 1992 election campaign because he focused on the worsening economy while Bush ignored the problem. His campaign slogan was, â€Å"It’s the†¦show more content†¦One of which is the Brady Bill. The Brady Bill forced a five-day waiting period on handgun purchases so that background checks could be done to help keep handguns away from criminals. That bill was passed to help with the crime rate that was steadily increasing. Another policy that went along with the Brady Bill was the Crime Bill. The Crime Bill put 100,000 new police officers out on the streets. Very successful important foreign polices/treaties included NAFTA and GATT. Clinton forged a bipartisan coalition to pass North American Free Trade Agreement (NAFTA) which led to an increase in exports to Mexico by twenty-three percent in the first eleven months. He also led the fight to pass General Agreement on Tariffs and Trade (GATT) which lowered tariffs wor ldwide by $744 billion over ten years. Successes and Failures in Office President Clinton was a man entangled in his own ruins. He went from one lie to another and eventually was so caught up in them, that he was trapped. These lies brought on his downfall as a great leader. He was flawed like everyone, yet being a representative of the people, you need to keep these flaws hidden so that weakness is not shown. His failings were revealed to the whole world and his pride and integrity fell with them. The world no longer saw a leader, but a broken man. This was his ultimate failure. However, another big failure Clinton had while in office was his failure toShow MoreRelatedBill Clinton s Decline : A Tragic Hero1375 Words   |  6 PagesBill Clinton’s Decline A tragic hero is a person who is adored or praised by the public eye but then chooses an action that eventually leads to his or her’s own destruction. These kind of heroes have been around for an extreme amount of time. A tragic hero is most commonly heard of in a novel or epic, but there have been many historical tragic heroes throughout the real world. Every continent, every country, and even every state has had at least one real life tragic hero in their midst. The UnitedRead MoreAmerican Politics in Outliers by Malcom Gladwell 1453 Words   |  6 Pagesdifficult venue to measure success, there are limited amounts of numbers to quantify, and individual’s careers are often replaceable and short-lived in the face of controversy. In his book Outliers, Malcom Gladwell defines his version of success as his idea of an outlier: a man or women that does things out of the ordinary (Gladwell 17). Clinton, a political phoenix, is a woman who rises above the flames of politics and scandals. Hillary Clinton’s legacy exemplifies a successful outlier in American politicsRead MoreReagan s Presidency Domestic Policies927 Words   |  4 Pages Reagan became a republican president 1981, known as the Reagan 80’s. Bill Clinton became president 1993 and George W. Bush became president 1989, right between those eight years the domestic and foreign policies they created, shaped our country. 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Elected in 1992 and sworn into office on January 20, 1993 Clinton lived a lively presidential life and broke many records as president. Clinton was the third youngest president ever elected and won his first ever presidential campaign. Clinton was slick and extremely well spoken. The man had a way with people that had never been seen before. Clinton gained his nickname as â€Å"The comeback kid† once he won the election even after being in deadRead MoreEssay about Past Political Controversies2078 Words   |  9 Pagesfigures may be seen as leaders in the eyes of their constituents, but that does not mean that they are true or good leaders. Many natural leaders are successful in convincing their followers to engage in negati ve activities or believe harmful ideas. Bill Clinton, for example, was seen as a natural-born leader throughout his schooling career, yet his leadership qualities while serving as President led him to be very corrupt and cause discourse and scandal. Likewise, many political figures may appear toRead MorePresident Of The United States1508 Words   |  7 Pagesresided in the U.S. for at least fourteen years. Hillary Clinton meets all of these qualifications. Clinton was born on October 26, 1947, in Chicago, Illinois. Her current age is 69. She was raised in Park Ridge, Illinois, which is a picturesque suburb located about fifteen miles from downtown Chicago (â€Å"Hillary Clinton- Government Official†1 ). She has been living in America her entire life and has been involved in politics from an early age. Clinton was inspired to work in public service after hearingRead MoreSentencing Of The Criminal Justice System Essay1514 Words   |  7 Pagesopposite. They are extremely con troversial as well as all the other sentencing laws like the three-strikes law, and mandatory minimums. All of these sentencing structures were supposed to help the criminal justice system, but there has been a lot of controversy about how it actually affects people and to society as a whole. Since the creation of sentencing the whole point of a trial was supposed to be fair, but that wasn’t happening and it became apparent. Slavery was abolished in 1865 but yet AfricanRead MoreSocial Media And Political Leaders1402 Words   |  6 Pagesour political leaders such as Presidents, Senators, Governors, and various other leaders have their own social media accounts or online campaigns. As time goes on we see social media being used more and more by our political leaders leading to controversy on the ethical use of social media by political leaders. Social media can actually help ethical leadership by influencing others to make ethical choices, spreading awareness, and by making people actually think about what it is that they say orRead MorePros And Cons Of Cloning909 Words   |  4 Pageswho are in office. A senator from Oklahoma told Fox news that â€Å"cloning is messing with God’s creation and should not be done †while he was pushing to get a bill si gned to outlaw cloning in Oklahoma. Something that is heavily argued about this topic is that cloning takes innocent lives because it destroys embryos at the first stage of human life. Is it fair to say that cloning takes innocent human lives when the destruction of a fetus during pregnancy is perfectly legal and happens everyday? Human

Monday, December 16, 2019

Scha Free Essays

Problems at Perrier Perrier may well be the iconic brand in the world of mineral waters. However, regardless of the profile of the brand, the company that produces the bottled sparkling mineral water is having a tough time. It is the focus of what one commentator describes as â€Å"a vicious struggle underway for the soul of the business. We will write a custom essay sample on Scha or any similar topic only for you Order Now The origins of the Perrier company can be traced to 1898 when a local doctor, Louis-Eugene Perrier, bought the mineral water source near Vergeze, France. The company grew steadily but demand really escalated in the late 1980s when it became highly fashionable and championed by a range of admirers including Wall Street yuppies. At its peak (1989), Perrier sold 1. 2 billion bottles (830 million in 2003), almost half to consumers in the United States. The boom years were good for the Perrier workers. Buoyant profits were associated with regular pay rises, social benefits, and extra holidays. However, in 1990, the finding of a minute trace of benzene in a bottle led to the collapse of U. S. sales. By 1992, annual output had halved and the company was close to bankruptcy. At this point it was bought for $2. 7 billion by Nestle, the world’s largest food company. Attracted by the combination of bottled water as a fast-growing business and the world’s best known mineral water brand, Nestle identified Perrier as an attractive takeover target. However, Perrier struggles to turn a profit. In 2003 its pretax profit margin on $300 million sales was only 0. 6% compared with 10. 4% for the Nestle Waters division overall. In 2004 it again recorded a loss. The Perrier factory is on a 234-acre site on the Mediterranean coastal plain near Nimes. The factory itself is rather nondescript, so much so that â€Å"from a distance it could be mistaken for a power station or auto plant. † Perrier employees work a 35-hour week and earn an average annual salary of $32,000 which is good for this part of France and relatively high for this industry. However, the average Perrier worker produces only 600,000 bottles a year, compared with 1. 1 million bottles at Nestle’s two other international French mineral-water brands (Vittel and Contrex). Relations between management and workers are not good. Almost all (93 percent) of Perrier’s 1,650 workers belong to the CGT, a union that is viewed by the management as consistently resisting Nestle’s attempts to improve Perrier’s financial performance. According to Nestle CEO Peter Brabeck-Letmathe, â€Å"We have come to the point where the development of the Perrier brand is endangered by the stubbornness of the CGT. † Jean-Paul Franc, head of the CGT at Perrier, sees the situation differently. In regard to the company’s plan to cut 15 percent of its workforce he protests, â€Å"Nestle can’t do whatever it likes. He says, â€Å"There are men and women who work here†¦ Morally speaking the water and the gas stored below this ground belong to the whole region. † When, in 2004, Danone launched a new product (Badoit Rouge) that was designed to directly compete with Perrier’s new super-bubbly brand, Eau de Perrier, Perrierâ₠¬â„¢s management put bottles of Badoit Rouge in the factory cafeteria. This had been done to emphasize the point to Perrier employees that they were involved in a head-to-head battle for that niche in the market. However, this act was not well received. â€Å"It was a provocation,† recalls one Perrier truck driver. â€Å"We took the bottles and dumped them in front of the factory director’s door, so he couldn’t get into his office. † QUESTIONS 1. Identify the key elements of the resistance to change described in this situation. 2. Construct a change management strategy for dealing with this situation. In so doing, identify what approach(es) to managing resistance you recommend and provide a clear justification for your choice. How to cite Scha, Papers

Saturday, December 7, 2019

Greek and Roman Architecture essay example Example For Students

Greek and Roman Architecture essay example Greek and Roman both share similarities, but have different characteristics and use different construction types. Greek architecture used Post and- Lintel construction, while Roman construction dominated in arches, domes and vaults. Post and- Lintel construction is evident in the buildings that make up the Acropolis in Greece, including the Pantheon and the Temple of Hear, which used drums to create columns or rows of columns that used fluting and tapering to make the columns appear to perfectly vertical. This also gave stability and load bearing strength, and Entails, or tapering that makes the bottom of the pillars bigger than the top. In addition, the Greeks were also known for building on acropolises, making the building site not only visible from the whole city, but made this the focal point of the city as well. Roman architecture also uses pillars, but they are more known for their arches, domes and vaults. For example, the Coliseum in Rome uses a series of domes for stronger construction; this can also be seen in the Pont du Agar Aims, France. The domed construction allows stacking building material higher, with added strength, without adding supporting construction. The strength of the Roman arches is from the use of visitors, or wedge pieces that complete the arch, and keystones. The Romans also used barrel vaults and groined vaults, allowing them to build long and large hallways that are completely covered and extremely strong, which is also seen in the architecture in the collusion and the Pantheon in Rome. In addition to perfecting the dome

Saturday, November 30, 2019

Visual Argument Analysis free essay sample

I also find it interesting that in this cartoon the Native Americans are talking about border security to each other, about the Europeans, just to find out that the Europeans in the future kill, rape, and steal the Native Americans land and people. To me it looks like the cartoonist is trying to get a point across that we need to take a look at ourselves and what we stand by, or perhaps the cartoon just may be telling us that this is a cycle.When talking about the exigency of this cartoon, the fact that believe everyone should open their eyes and try to relate toward each other is my main motivation on riding about this topic. The final e-portfolio, the last assignment for this course, will comprise a selection of your very best work from both semesters of Rhetoric and Civic Life (regardless of whether you changed to a different instructor). We will write a custom essay sample on Visual Argument Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A successful e-portfolio will display excellence in the following required modes: E-portfolio writing and design that exhibits strong introductory and explanatory prose, sound visual design, and user functionality Public discourse intended for a specific audience Academic writing that integrates and responds to various so recess and monstrance academic disciplinary writing Oral presentation that is captured as audio or video Visual rhetoric that stands as its own visual argument or an original visual that complements a written or oral text A rsum that is crafted to meet conventions of the rsum genre, and that displays your skills, knowledge, and experience The objectives of the e-portfolio assignment Inc due: to reflect on the work you have done this semester by revisiting that work with an eye to revision and to individual assignments place in the larger scheme of the course, to learn-?and put into practice-?the difference twine revision and proofreading or editing to use rhetorical skills, once again, to design and present that work to a broad online audience that might include Pattern fellows or SSH administrators, future employers, friends, parents, and the like, and to reflect on the rhetorical dimensions of such broad self-presentation and to make design decisions accordingly. A NOTE ABOUT REVISION: You should revise the assignments that you include in your portfolio, based on the instructor and peer feedback you received earlier in the semester.Revision also ought to take into account approaches to writing Tyler you have learned over the course of the year. If you need assistance with writing/editing, you should plan to visit the undergraduate Writing Center. Deadlines and dates to note: Friday, April 19 By this date, you need to select a blobbing platform and sign up for an account. Think very carefully about your choice of site name. Prior to class, you should post a WIPE blob entry that includes a link to your site. (No need to have added materials yet. I just want you to demonstrate that youve created a site. ) Your WIPE entry should also include a tentative list of materials you plan to include in your site.Monday, April 22 Class will meet in Sparks 001 ; use this time to work on your portfolio Wednesday, April 24 -? Class will meet in Sparks 001 ; use this time to work on your portfolio (NOTE: Bring a hard copy of your rsum to class today if you wish to have Anne review it) Friday, April 26 E-portfolio draft due; Class will meet in 001 Sparks and you will use class time to review and provide feedback on each others portfolios Tuesday, April 30 Cover letter and final e-portfolio link due at 5:00 p. M. (submit in ANGEL dropped). Your cover letter should address the following questions: (1) Who is your audience for your e-portfolio? Primary audience? Secondary audience? (2) What purposes do you expect your portfolio to serve? 3) How did you make your design and rhetorical choices with your audience(s) in mind? Advice for Selecting Portfolio Components (Adapted from the Penn State SEC programs selection advice) Make a list of the best work youve done in your Rhetoric Civic Life course (both the fall and spring semesters). Additionally, consider including projects created for other courses, especially those that received a superior grade or facial recognition. Consider the primary message you want the portfolio to send and to what audiences you wish to send it. Do you want to demonstrate your passion for human rights? For international education? For environmental concerns and creative writing?Choose one or two key passions that you want to serve as the guiding themes of the port folio-?maybe one of these themes could relate to your future career goals. Then, add items to your list (created in step one) that demonstrate your commitment to that passion. These items might be academic work, but they old also be a written, spoken, visual, or online text created for an extra- curricular activity or as part of a community effort. Dont worry if all your projects/papers werent A work when you first submitted them: you can revise relevant good or even average work by obtaining feedback from The Undergraduate Writing Center tutors, your classmates, your instructor, and so on. Review the required modes for your portfolio.Consider which of your selected pieces could fulfill these modes. Keep in mind that you could revise a piece to make it suit a mode you need to cover. For example, an academic ice of writing for your major could be revised for a specific public audience to serve as public discourse (and this revision would likely lead to a more coherent final portfolio than if you chose a paper written in your freshman year simply because it was already written for a public audience). Alternatively, you might record an audio file to go with a Powering presentation, covering the oral mode. You might even choose to do a video introduction to your portfolio to count as your oral requirement.

Tuesday, November 26, 2019

Free Essays on Analysis Of “The Darkling Thrush”, By Thomas Hardy

As the title has already mentioned, this assignment will be an analysis on a poem by Thomas Hardy. The poem is called â€Å"The Darkling Thrush†, also known by another title, â€Å"By the Century’s deathbed†. My analysis will include elements such as the poems’ setting, structure, imagery, diction, rhyme scheme and theme. I will go into one element at the time, and them give examples from one stanza only in that element. I will not come back to the same elements in the other stanzas, even though they are there. Therefore, this will not be a complete analysis of every element in each of the stanzas. I’d rather prefer to give a thorough description of what the different elements are and then give a few examples of each of them. In then end I will try to come up with a conclusion. Setting: The poem takes place on New Years Eve, the last day of the 19th century. It’s also the end of the Victorian Age. Winter is bringing death and desolation with it. A tired old man leans over a coppice gate in a desolate area, seeing ghosts of the past and little hope in the future. Structure: This poem has 4 stanzas, each with 8 lines. This is what we call an octave. The lines changes between having 4 and 3 stressed syllables in them, which is called tetrameter (4) and trimeter (3). Since the lines also follow a form of having one unstressed syllable followed by one stressed syllable etc, we also call it iambic. As an example I use the poems 1st stanza. Line number 1, 3, 5 and 7 each have 4 stressed syllables, therefore called iambic tetrameter ( / - / - / - / - ). Line number 2, 4, 6, and 8 each have 3 stressed syllables, therefore called iambic trimeter ( / - / - / - ) I leant upon a coppice gate 1 Where Frost was spectre-gray, 2 And Winter’s dregs made desolate 3 The weakening eye of day. 4 The tangled bine-stems scored the sky 5 Like strings of broken lyres, 6 And all mankind that haunted nigh 7 Had sought their household fires. 8 Imagery: Thro... Free Essays on Analysis Of â€Å"The Darkling Thrush†, By Thomas Hardy Free Essays on Analysis Of â€Å"The Darkling Thrush†, By Thomas Hardy As the title has already mentioned, this assignment will be an analysis on a poem by Thomas Hardy. The poem is called â€Å"The Darkling Thrush†, also known by another title, â€Å"By the Century’s deathbed†. My analysis will include elements such as the poems’ setting, structure, imagery, diction, rhyme scheme and theme. I will go into one element at the time, and them give examples from one stanza only in that element. I will not come back to the same elements in the other stanzas, even though they are there. Therefore, this will not be a complete analysis of every element in each of the stanzas. I’d rather prefer to give a thorough description of what the different elements are and then give a few examples of each of them. In then end I will try to come up with a conclusion. Setting: The poem takes place on New Years Eve, the last day of the 19th century. It’s also the end of the Victorian Age. Winter is bringing death and desolation with it. A tired old man leans over a coppice gate in a desolate area, seeing ghosts of the past and little hope in the future. Structure: This poem has 4 stanzas, each with 8 lines. This is what we call an octave. The lines changes between having 4 and 3 stressed syllables in them, which is called tetrameter (4) and trimeter (3). Since the lines also follow a form of having one unstressed syllable followed by one stressed syllable etc, we also call it iambic. As an example I use the poems 1st stanza. Line number 1, 3, 5 and 7 each have 4 stressed syllables, therefore called iambic tetrameter ( / - / - / - / - ). Line number 2, 4, 6, and 8 each have 3 stressed syllables, therefore called iambic trimeter ( / - / - / - ) I leant upon a coppice gate 1 Where Frost was spectre-gray, 2 And Winter’s dregs made desolate 3 The weakening eye of day. 4 The tangled bine-stems scored the sky 5 Like strings of broken lyres, 6 And all mankind that haunted nigh 7 Had sought their household fires. 8 Imagery: Thro...

Friday, November 22, 2019

Battle of Brandy Station in the Civil War

Battle of Brandy Station in the Civil War Battle of Brandy Station - Conflict Date: The Battle of Brandy Station was fought June 9, 1863, during the American Civil War (1861-1865). Armies Commanders Union Major General Alfred Pleasonton11,000 men Confederate Major General J.E.B. Stuart9,500 men Battle of Brandy Station - Background: In the wake of his stunning victory at the Battle of Chancellorsville, Confederate General Robert E. Lee began making preparations to invade the North. Prior to embarking on this operation, he moved to consolidate his army near Culpeper, VA. Early June 1863, the corps of Lieutenant General James Longstreet and Richard Ewell had arrived while the Confederate cavalry, led by Major General J.E.B. Stuart screened to the east. Moving his five brigades into camp around Brandy Station, the dashing Stuart requested a full field review of his troops by Lee. Scheduled for June 5, this saw Stuarts men move through a simulated battle near Inlet Station. As Lee proved unable to attend on June 5, this review was re-staged in his presence three days later, though without the mock battle. While impressive to behold, many criticized Stuart for needlessly tiring his men and horses. With the conclusion of these activities, Lee issued orders for Stuart to cross the Rappahannock River the next day and raid advanced Union positions. Understanding that Lee intended to begin his offensive shortly, Stuart moved his men back into camp to prepare for the next day. Battle of Brandy Station - Pleasontons Plan: Across the Rappahannock, the commander of the Army of the Potomac, Major General Joseph Hooker, sought to ascertain Lees intentions. Believing that the Confederate concentration at Culpeper signaled a threat to his supply lines, he summoned his cavalry chief, Major General Alfred Pleasonton, and ordered him to conduct a spoiling attack to disperse the Confederates at Brandy Station. To assist with the operation, Pleasonton was given two select brigades of infantry led by Brigadier Generals Adelbert Ames and David A. Russell. Though the Union cavalry had performed poorly to date, Pleasonton devised a daring plan which called for dividing his command into two wings. The Right Wing, consisting of Brigadier General John Bufords 1st Cavalry Division, a Reserve Brigade led by Major Charles J. Whiting, and Ames men, was to cross the Rappahannock at Beverlys Ford and advance south toward Brandy Station. The Left Wing, led by Brigadier General David McM. Gregg, was to cross to the east at Kellys Ford and attack from the east and south to catch the Confederates in a double envelopment. Battle of Brandy Station - Stuart Surprised: Around 4:30 AM on June 9, Bufords men, accompanied by Pleasonton, began crossing the river in a thick fog. Quickly overwhelming the Confederate pickets at Beverlys Ford, the pushed south. Alerted to the threat by this engagement, the stunned men of Brigadier General William E. Grumble Jones brigade rushed to the scene. Barely prepared for battle, they succeeded in briefly holding up Bufords advance. This allowed Stuarts Horse Artillery, which had nearly been taken unawares, to escape south and establish a position on two knolls flanking the Beverlys Ford Road (Map). While Jones men fell back to a position on the right of the road, Brigadier General Wade Hamptons brigade formed on the left. As the fighting escalated, the 6th Pennsylvania Cavalry unsuccessfully charged forward in an attempt to take the Confederate guns near St. James Church. As his men fought around the church, Buford began probing for a way around the Confederate left. These endeavors led him to encounter Brigadier General W.H.F. Rooney Lees brigade which had assumed a position behind a stone wall in front of Yew Ridge. In heavy fighting, Bufords men succeeded in driving Lee back and taking the position. Battle of Brandy Station - A Second Surprise: As Buford advanced against Lee, Union troopers engaging the St. James Church line were stunned to see Jones and Hamptons men retreating. This movement was in reaction to the arrival of Greggs column from Kellys Ford. Having crossed early that morning with his 3rd Cavalry Division, Colonel Alfred Duffià ©s small 2nd Cavalry Division, and Russells brigade, Gregg had been blocked from advancing directly on Brandy Station by Brigadier General Beverly H. Robertsons brigade which had taken a position on the Kellys Ford Road. Shifting south, he succeeded in finding an unguarded road which led into Stuarts rear. Advancing, Colonel Percy Wyndhams brigade led Greggs force into Brandy Station around 11:00 AM. Gregg was separated from Bufords fight by a large rise to the north known as Fleetwood Hill. The site of Stuarts headquarters before the battle, the hill was largely unoccupied except for a lone Confederate howitzer. Opening fire, it caused the Union troops to pause briefly. This permitted a messenger to reach Stuart and inform him of the new threat. As Wyndhams men began their attack up the hill, they were met by Jones troops riding in from St. James. Church (Map). Moving to join the battle, the Colonel Judson Kilpatricks brigade moved east and assaulted the south slope of Fleetwood. This attack was met by Hamptons arriving men. The battle soon deteriorated into a series of bloody charges and countercharges as both sides sought control of Fleetwood Hill. The fighting ended with Stuarts men in possession. Having been engaged by Confederate troops near Stevensburg, Duffià ©s men arrived too late to alter the outcome on the hill. To the north, Buford maintained pressure on Lee, forcing him to retreat to the hills northern slopes. Reinforced late in the day, Lee counterattacked Buford but found that the Union troops were already departing as Pleasonton had ordered a general withdrawal near sunset. Battle of Brandy Station - Aftermath: Union casualties in the fighting numbered 907 while the Confederates sustained 523. Among the wounded was Rooney Lee who was later captured on June 26. Though the fighting was largely inconclusive, it marked a turning point for the much-maligned Union cavalry. For the first time during the war, they matched their Confederate counterparts skill on the battlefield. In the wake of the battle, Pleasonton was criticized by some for not pressing home his attacks to destroy Stuarts command. He defended himself by stating that his orders had been for a reconnaissance in force toward Culpeper. Following the battle, an embarrassed Stuart attempted to claim victory on the grounds that the enemy had departed the field. This did little to hide the fact that he had been badly surprised and caught unawares by the Union attack. Chastised in the Southern press, his performance continued to suffer as he made key mistakes during the upcoming Gettysburg Campaign. The Battle of Brandy Station was the largest predominantly cavalry engagement of the war as well as the largest fought on American soil. Selected Sources National Park Service: Battle of Brandy Station CWPT: Battle of Brandy Station

Wednesday, November 20, 2019

Tax allowable deductions Essay Example | Topics and Well Written Essays - 500 words

Tax allowable deductions - Essay Example These qualify at lower rates than ordinary dividends. For the two categories, the rates of dividend are given according to tax brackets. 10. Taxable refunds, credits, or offsets of state and local income taxes IRS sec. 6050(e) it says any person who makes refunds of $10 or more in the year on behalf of the state shall be liable to fill the form for refunds. 13 Salaries and wages (less employment credit) - Treasury Regulation section 1.47(1-4) – any wages and/ or salaries paid to any employee is allowable for tax purposes. The employment credit should be deducted therefrom. 17 Taxes and licenses- Treasury Regulation section 26(1) taxes from the corporate are paid to the treasury as well as any licenses. Very high amounts of taxes are remitted directly to the treasury officials 20 Depreciation from Form 4562 not claimed on Schedule A or elsewhere on return (attach Form 4562) - Treasury Regulation section 1.167(a) and (b) states that there is no time that depreciation shall be charged above a figure so reasonable than its salvage value. 23 Pension, profit-sharing, etc., plans  ­- Treasury Regulation section 1.401-1 states that these plans should withhold 10% of the contribution in early remittances and such contributions by employees are tax allowable. 28 Taxable incomes, before net operating loss deduction and special deductions. Subtract line 27 from line 11- Treasury Regulation section 1.861.8 says that the taxable income so determined is from operations in the United States. 29a Less: a Net operating loss deduction (see instructions) - Treasury Regulation section 1.904.3 losses are carried forward from previous years and profits are taxed with the existing rate. (James et al,

Tuesday, November 19, 2019

Dichomtomy During Eisenhower History p5db Essay Example | Topics and Well Written Essays - 500 words

Dichomtomy During Eisenhower History p5db - Essay Example Eisenhower perceived an international system dominated by a struggle between communist slavery and American freedom. This struggle was being fought in the Third World, an area dominated by the concept of nationalism. Communism was taking advantage of this spirit of nationalism by attempting to separate the Third World from the West, thus insuring the enslavement of those nations in which the attempt succeeded. Further complicating this struggle was the blindness of America's Western European allies to the fact that they could not retain their empires in light of this nationalism. This made it extremely difficult for the United States to protect these areas since the Third World nations, wary of U.S. allies, were suspicious of U.S. motives. Most importantly, Eisenhower believed that the United States had a moral obligation to protect these nations just as the U.S. government had a moral obligation to protect the individual liberties of its own citizens. The function of government was the same in both instances: to do for others what they could not do for themselves under the obligation of individual initiative. But how were these related to foreign policy outcomes Three examples should suffice to illustrate this relationship (Ambrose, 1999). During 1950s, America overcame terror of the World War II and renewed its economy.

Saturday, November 16, 2019

Von Neumann Architecture Essay Example for Free

Von Neumann Architecture Essay The greatest social transformation in Britain can be traced back in early 19th century. It was primarily due to the reform in life style or modernity (the introduction of machines industrialisation)which have caused a radical change on the location of work, which also became a driven force for vast number of people to move towards cities (urbanization).In contrary caused a drastic change on population size (over population )in city areas .The overall state political frame work was based on lassie fair, conservative(non-interventionist )approach where there are no or limited state intervention in redistributing resources . The economy was market wise economy system(free market).There were no social welfare amendments or services provided by the state , it was commonly considered as commodity and they were mainly provided by private sectors or volunteers (philanthropy’s ). The newly life style and overpopulation have caused massive social, political and economic problems which mandated the state to intervention in overcoming the situate (the need appeoch). The overpopulation have triggered various social disorders like shortage in housing , outbreak of new diseases, sanitation problem, poor health condition increase rate of unemployment and poverty..Etc. In the 19th century Britain was the uppermost in industry and trades (the first country to go through industrialized) and accounted as one of the richest country in the world while 30 % of the population were under poverty line (ref) the free market had aggravated great social conflict among haves and the have–not due to opposing interest and created excessive gap between social classes. However this stimulated the emergence of strong labour unions . There are two approaches on the evolution of welfare state. The need approach states diversion in life style (modernity) have caused the state to intervene and the conflict approach argues on class conflict and the growth of strong labour union as the result for the emergence of social welfare. Poor laws that were amended in 1601 and 1834 were considered to be the first measures taken by the state in order to address poverty (poor people) even though the means of poverty were not clearly understood. There were important factors which stimulated the government to contemplate poverty (welfare system) as an important issue. The Edwin Chadwick report led down the first lime stone for the formation of the first health act in 1848 also Charles booth made an outstanding study on poverty and the Courses he argues poverty should not be linked with laziness or poor people should not be blamed for their states.

Thursday, November 14, 2019

The Hydrogen Bomb :: World War II History

The Hydrogen Bomb Thesis Statement The hydrogen bomb is a nuclear weapon in which light atomic nuclei of hydrogen are joined together in an uncontrolled nuclear fusion reaction to release tremendous amounts of energy. The hydrogen bomb is about a thousand times as powerful as the atomic bomb, which produces a nuclear fission explosion about a million times more powerful than comparably sized bombs using conventional high explosives such as TNT. The Hydrogen Bomb The Atomic Bomb Was A Essential First Step toward the Development of the Hydrogen Bomb, Before the atomic bomb was developed by the united states during World War II, there was no way to produce the extreme amounts of heat needed to initiate the fusion reaction of the hydrogen bomb. Even after World War II, the hydrogen bomb faced many political and technical obstacles. The U.S. government gave priority to perfecting and stockpiling atomic bombs, and scientist discovered that initiating a fusion reaction was more than simply placing a container of hydrogen near a fission trigger. Tension to develop the hydrogen bomb increased in the United States after the Soviet Union set off its first atomic bomb in August 1949. The Military, the joint congressional committee on Atomic Energy, and several noted physicists, including Edward Teller And Ernest Lawrence, called for creation of a so-called super bomb, but the General Advisory of the Atomic Energy Commission (AEC), chaired by J. Robert Oppenheimer, in agreement recommended that the bomb should not be developed, because of the technical difficulties involved, the need to enlarge the Atomic Bomb reserve, and because of moral considerations. A Majority of the AEC supported this decision and passed their recommendation on to President Harry S. Truman. A National Security Council report recommend otherwise, however and at the end of January 1950, Truman ordered that the United States should investigate the possibility of producing hydrogen bombs. Edward Teller was placed in charge of the investigation. The decision to move ahead with the Hydrogen bomb development was made in response to U.S. perceptions that the USSR was close to producing its own Hydrogen Bomb. Thermonuclear devices were tested was to begin in 1952, and by 1954, both the United States And The USSR have achieved Hydrogen Bomb capability. Since That Year each side has developed nuclear arsenals that are almost entirely composed of fusion weapons, rather than fission weapons. They have reached a strategic condition that promises total destruction.

Monday, November 11, 2019

Organizational Behaviour Essay

Explain ‘Y’ theory of Mc Gegor. Answer: Douglas McGregor proposed two   Ã‚  Home theories by which to view employee motivation. He avoided descriptive labels and   Ã‚  About simply called the theories Theory X and Theory Y. Both of these theories begin with Privacy the premise that management’s role is to assemble the factors of production,   Ã‚  Reprints including people, for the economic benefit of the firm. Beyond this point, the two   Ã‚  Terms of Use theories of management diverge. Theory Y The higher-level needs of esteem and self-actualization are continuing needs in that they are never completely satisfied. As such, it is these higher-level needs through which employees can best be motivated. Theory Y makes the following general assumptions: †¢ Work can be as natural as play and rest. †¢ People will be self-directed to meet their work objectives if they are committed to them. †¢ People will be committed to their objectives if rewards are in place that address higher needs such as self-fulfillment. †¢ Under these conditions, people will seek responsibility. †¢ Most people can handle responsibility because creativity and ingenuity are common in the population. Under these assumptions, there is an opportunity to align personal goals with organizational goals by using the employee’s own quest for fulfillment as the motivator. McGregor stressed that Theory Y management does not imply a soft approach. McGregor recognized that some people may not have reached the level of maturity assumed by Theory Y and therefore may need tighter controls that can be relaxed as the employee develops. Theory Y Management Implications If Theory Y holds, the firm can do many things to harness the motivational energy of its employees. Decentralization and Delegation – If firms decentralize control and reduce the number of levels of management, each manager will have more subordinates and consequently will be forced to delegate some responsibility and decision making to them. 2. Job Enlargement – Broadening the scope of an employee’s job adds variety and opportunities to satisfy ego needs. 3. Participative Management – Consulting employees in the decision making process taps their creative capacity and provides them with some control over their work environment. Performance Appraisals – Having the employee set objectives and participate in the process of evaluating how well they were met. 5. If properly implemented, such an environment would result in a high level of motivation as employees work to satisfy their higher level personal needs through their jobs. 2. Explain Chris Argyris’s immaturity – maturity theory. Answer: Chris Argyris developed the Theory of Immaturity-Maturity. Individuals progress at different rates from the total immaturity of early childhood (being passive, dependent, shallow, limited activity) to maturity (active, independent, deeper thoughts, more varied interests). Most organizations have bureaucratic or pyramidal values that foster immaturity in workers and â€Å"in many cases, when people join the workforce, they are kept from maturing by the management practices utilized in their organizations† (Hersey 65). Argyris’s Immaturity-Maturity Theory is the most intriguing of these motivational theories. Unfortunately, most organizations still adopt the bureaucratic or pyramidal style of leadership. This authoritarian style often resembles a family with a dominating parent (management) exercising almost total control over the children (employees). It is no wonder in these environments that trust and creativity are rare. There are exceptions however. The leadership of the author’s employer, the YWCA of Nashville, values employees and treats them with respect. As a result, YWCA staff members are more independent and have room to grow. It is easy to apply this theory to many circumstances outside the workplace. Families in which parents are either over-protective or, on the other extreme, do not protect their children at all may have offspring who are immature and have trouble forming long-term relationships. Governments with strong central authority where people have little personal freedom usually have citizens who are dependent financially and psychologically. Schools where rigid rules are more important than the free flow of ideas will probably graduate students with narrow views and a lack of creativity. It is obvious that human beings flourish only when they are in an environment with trust, support and independence. The fact that bureaucratic/ pyramidal values still dominate most organizations, according to Argyris, has produced many of our current organizational problems. While at Yale, he examined industrial organizations to determine what effect management practices have had on individual behaviour and personal growth within the work environment. Personality changes According to Argyris, seven changes should take place in the personality of individuals if they are to develop into mature people over the years. †¢ First, individuals move from a passive state as infants to a state of increasing activity as adults. Second, individuals develop from a state of dependency upon others as infants to a state of relative independence as adults. Third, individuals behave in only a few ways as infants, but as adults they are capable of behaving in many ways. †¢ Fourth, individuals have erratic, casual, and shallow interests as infants but develop deeper and stronger interests as adults. †¢ Fifth, the time perspective of children is very short, involving only the present, but as they mature, their time perspective increases to include the past and the future. †¢ Sixth, individuals as infants are subordinate to everyone, but they move to equal or superior positions with others as adults. Seventh, as children, individuals lack an awareness of a â€Å"self,† but as adults they are not only aware of, but they are able to control â€Å"self.

Saturday, November 9, 2019

Ptlls Understanding of Inclusive Learning

In inclusive learning we need to consider the diversity of a student body and make efforts not to exclude anyone be it intended or unintended. â€Å"Some students could feel excluded during your session if their particular needs are not met,† Gravells (2012:56). Inclusive learning is simply â€Å"involving all students, treating them equally and fairly,† Gravells (2012:56). The field of self-defence includes physical, philosophical and physiological elements which allows for a large range of learning and teaching strategies.A new course would begin with the filling out of an enrolment form and discussions which give participants an initial platform to put across any concerns or specific needs, the initial discussion can also be used as an icebreaker that everyone is involved with. A great deal of self-defence training will be scenario based giving the students the freedom to work and discuss their own scenarios and also those from other student’s viewpoints. When the discussions and enrolment forms are completed I would be able to better tailor the learning and teaching strategies some of which are: The participants will be shown a technique/drill with explanation which can include a handout. This method is directed by the instructor to allow the students to see and come to some understanding of what is expected and some of problems they may face. (Presentations – the didactic approach/ the psychomotor domain). †¢ They will then move on to practice the technique so that there can be a greater understanding of how it feels to do, rather than see or be told (Participative/interaction/ the psychomotor domain).The student can be individually assessed and alterations can be suggested, finally an open discussion and general assessment of that which has been learnt will allow the students to put forward any queries or suggestions. †¢ Group work will be introduced in which the group can discuss various self-defence scenarios, role playing or work in a team when analysing case studies, before presenting their findings (Discovery/search/ the affective domain/ the cognitive domain).The range of learning strategies used in a typical self-defence lesson allows for a more effective lesson and more motivated students, â€Å"studies have shown that over a period of three days, learning retention is as follows. †¢ 10% of what you read †¢ 20% of what you hear †¢ 30% of what you see †¢ 50% of what you see and hear †¢ 70% of what you say †¢ 90% of what you say and do. (Pike 1989) If your students can incorporate reading, hearing, seeing, saying and doing during your session, their learning retention should increase. Gravells (2012:30) Because the fields of read, hear, see, say and do are covered in the self-defence class the opportunity for a learner to participate fully are increased. Flemings VARK: Visual, Aural, Read/Write, Kinaesthetic Gravells (2012:31) also looks at the differing lear ning styles which are used within the lessons to support learners. From a self defence perspective: demonstrating and explaining a technique (Visual/Aural) with the added handout (Read/write) followed by practice and discussion (kinaesthetic) follows Fleming’s principles of the four learning styles.Aspects of inclusive learning include: †¢ Entitlement: everyone is entitled to fair treatment and the chance to learn. There can be no bias towards an individual or group because of who they are their background, lifestyle, or situation. There must be an understanding that even getting to a course for some can be problematic whether it be financial, childcare, access or any number of reasons, there are many ways to help a student access the learning they require, whether it be via private organisations, charities or government funding. Equality: â€Å"can be described as everyone is different, but having equal rights. † Gravel (2012:54) Although students will have their individuality they should be treated equally regardless of their, race, sexual orientation, disability, religion or belief, gender , gender identity, pregnancy and maternity, marriage and civil partnership or age. â€Å"Students seem keen to fit in at university and tend to focus on the similarities between themselves and other students.But when it comes to classroom learning, they value having their individual academic and social identities acknowledged and their particular needs addressed. † Hockings (2008:3) †¢ Inclusivity: It is of importance that the tutor makes all efforts to include all students in the learning environment. Correctly planning lessons, creating a friendly non judgmental atmosphere and including a range of teaching styles will help learners feel included.By understanding the needs of the individual, social, physical and academic the tutor can eliminate any feelings of exclusion. †¢ Diversity: Everyone is different and these differences need to be valued, the tolerance of different cultures, beliefs, races, ages and gender to name a few, needs to be of importance not only to the tutor but the students as well. Creating a classroom atmosphere of valuing and understanding individual experiences and views can be achieved through ground rules and by the example set by the tutor. Differentiation: With the understanding that all students are different the tutor will need to plan the lessons around these differences by using the various teaching methods available or acquiring the resources that will make the students learning experience a productive one. The inclusion of inclusive learning techniques will be selected in response to an individual’s needs; this information can be garnered via enrolment forms, induction or an informal chat.Sometimes a learner will not want to divulge information or may not be aware of or think certain information is important the tailoring of teaching techniques may then come into effect due to formal or informal assessments. Once the assessments and enrolments are completed I would then be able to plan the lessons to suit, some examples are: †¢ Role play: an important part of self-defence training is working through realistic scenarios one way of accomplishing this is through role play.This method of training can be good for those that aren’t confident in their literacy or language and although some may find it embarrassing, it can be a good way for a class to bond while developing the social skills needed in self-defence. †¢ Handouts or PowerPoint: A good way to reinforce some of the physical training is to precede or follow up with some written material, this will engage those that learn better through reading and writing, it can even have a different impact with the use of interesting visuals. Handouts can also be taken home for future reference. †¢ Demonstration and imitation: demonstrating a technique by breaking it down nto easily manageabl e sections whilst giving accurate and precise instructions will give the student a good grounding in how the movement should be performed, but the real learning will be achieved when the student begins to practice the move themselves. This method allows the students to find or feel their way through a technique and will allow both the tutor and student the opportunity to assess and make alterations where needed on an individual basis. There will be many resources available to meet the needs of the learner which again would need to be assessed on an individual basis.Correctly chosen resources can help to engage learners and promote a fuller learning experience although the methods used would need to be constantly evaluated for effectiveness. Examples of this could be: †¢ video: The use of a short film or can be beneficial for those that have language or reading difficulties or prefer to learn by seeing as this resource can introduce effective images which at times can explain an idea better than words alone. A film can also alter the momentum of a class if attention spans begin to suffer from prolonged periods of work.Questions can be put to the students to assess what they have learned from the film. †¢ Assistant (voluntary or paid): Within any course there may be learners that need extra help, be it physical, emotional or academic. When this is identified the tutor can begin the process with their organisation for a learning support assistant to support those in need. †¢ Flip chart: this can be an invaluable and versatile resource as it can be used actively in the lesson to show brainstorming ideas or have pre-prepared material which can be revealed at the appropriate time.It will be limited to the literacy or artistic abilities of those using it (tutor or student) and may be hard for some to follow if their reading ability or eyesight is at a low level, the tutor will also need to make sure that what they put down is legible. Within the self-d efence scenario assessment opportunities can be created by: †¢ Viewing: viewing learners repeatedly practicing techniques on striking pads or working with a partner will allow assessment and alterations on an individual basis.This is an informal method which also allows for discussion between the tutor and student to clarify any queries that may arise and can be used by the tutor to gage a student’s understanding of a technique. The downfall of this method is that it can be time consuming, to alleviate this problem the tutor can monitor from a distance and involve the whole group in any alterations which need to be made, in this way no one person needs to be singled out. Group work (large or small): a group can work though and discuss awareness scenarios or drills such as assessing the dangers and opportunities in a room before presenting their findings. This method can bond a group and promote discussion which can also become a self assessment exercise. This method may become a problem for those who are less confident and may feel overpowered by those with greater confidence. †¢ Formal assessment: Formal assessments can be set up within the syllabus at certain points to allow students to show their progress.The tutor would need to make clear any requirements or what the student will be assessed on and when assessments will take place at the beginning of the course, they will need to include a written list, maybe a tick box sheet which can be used to gage a students’ knowledge or skill. In a self-defence course a discussion can be added to the end of the assessment for the student to self assess their feelings on being put under scrutiny allowing them to come to an understanding of their own emotions and reactions when put under pressure.Learners can gain opportunities to practice their Literacy and language skills via the handouts or slide presentations associated with the course or being involved in course discussions, presenting and listening to ideas, researching laws and visiting self protection websites. A section of the self-defence course will be the ability to explain what one saw verbally or on paper or accurately reading back information, handouts with purposeful mistakes or with lists of objects previously seen on a slide can be used to develop the skill of accurately seeing.Numeracy can be practiced when taking into account details such as times of events, amounts of people involved or distances with regards to accurately giving statements. ICT skills can be practiced when researching laws, viewing websites relevant to the subject or course, writing statements or using phones or camera’s to capture evidence. Motivating learners in an inclusive environment can be achieved by first nderstanding what it is that motivates those being taught, â€Å"motivation is either intrinsic (from within) meaning the student wants to learn for their own fulfilment, or extrinsic (from without), meaning there may be an external factor motivating the student. † Gravells (2012:40). Once established there are numerous ways to engage and motivate, some examples are: †¢ Creating a relevant learning experience which can be achieved by allowing the students to use their own experiences to form the basis for a lesson (in self-defence this can be achieved by having individuals put forward scenarios to discuss or work through). Keeping the class momentum up by being aware of student attention spans and the need to alter teaching methods if those used are not effective with the current students. †¢ Praise and encourage individual achievements by giving ongoing and constructive feedback through informal assessments or discussions. †¢ Ask open questions which create relevant discussions which will engage students. †¢ Have clear and defined targets so that students are clear as to their goals and what is required on the course. †¢ Use different teaching approaches. Keep the learning interesting and relevant to the course and the individuals attending. Within the learning environment it is necessary to establish ground rules early on, usually in the first lesson so that learners have a framework from which to work which will promote respect for others and set appropriate boundaries so that everyone will understand what is expected from them during the course/lesson. â€Å"If not set, problems may occur which could disrupt the session and lead to misunderstandings or behaviour problems. Gravells (2012:91). Ground rules which are set to promote respect for others must take into account those things which some may regard as innocent but may have a negative effect on other classmates. Often a discussion at the beginning of the course can be used to involve students in the setting of ground rules, some examples are: †¢ Smoking: a no smoking policy can be agreed (smoking indoors is banned although some locations can be exempt), although it would be pru dent and fair to have agreed smoking breaks for those that need them. Offensive language or behaviour: agreeing amongst the group the boundaries set with regards to the use of inappropriate jokes, stereotyping etc. This can be incorporated into a self-defence class with a discussion on how the seemingly innocent actions of an individual may seem offensive to another and cause conflict due to differences in perception. †¢ Respecting others views: Respecting that everyone’s voice has the right to be heard and every opinion is valid, this can be achieved by understanding that it is inappropriate to interrupt or speak over a classmate. Being punctual: It can be put forward that having to wait for an individual disrupts the class flow and can show a lack of regard for those that are punctual and ready to learn. †¢ Turning off mobile phones: again this can be viewed as a disruption and off-putting for those that have the come to and have the right to learn. †¢ The in structor: is integral in the attitude towards others within the lesson, being punctual, professional, respectful and polite from the outset will set the mood of the class and the standard by which others will act.Constructive feedback is an important part of the communication process and can be used to reinforce positive behaviour and alter negative behaviour. Effectively delivered feedback can boost self-esteem and encourage progression. Some ways to give constructive feedback are: †¢ Informal: speaking to an individual or a group during or after an observation or task, allowing for a two-way discussion to clarify any points and focus on positive development. †¢ Formal: written feedback or discussion, again this should also be a two way process where the individual has the opportunity to discuss the feedback.This could be done in two parts, the written feedback and then an individual meeting to discuss the positive steps available for further development. †¢ Specific : Feedback will need to include facts which increase progress. When practicing a physical self-defence technique it can become necessary to alter a student’s movements to improve the technique, this feedback would also need to include the reason for the adjustment to help facilitate better understanding. Awareness: of a student’s reactions to feedback will allow for alterations so as not to offend and hinder progression. A tutors positive body language, tone and use of language can help make the feedback a positive experience. †¢ Praise sandwich: praising the things a student has done well will make them more receptive when listening to the things they need to improve on, following this up with another positive will create the praise sandwich. Research listing:Ann Gravells 2012 Preparing to teach in the lifelong learning sector: (5th edition) the new award. Hockings 2008 Teaching and learning research briefing, Learning and teaching for diversity and difference in higher education: http://www. tlrp. org/pub/documents/Hockings%20RB%2041%20FINAL. pdf Christine Hockings, April 2010 Inclusive learning and teaching in higher education: a synthesis of research, http://www. heacademy. ac. uk/resources/detail/evidencenet/Inclusive_learning_and_teaching_in_higher_education_synthesis

Thursday, November 7, 2019

Analysis of Marks Spencers International Strategy The WritePass Journal

Analysis of Marks Spencers International Strategy Introduction Analysis of Marks Spencers International Strategy IntroductionBackground to the Marks SpencerPast issues related to MSCurrent business climateReviewing its current international strategyRecommendations BibliographyRelated Introduction This report looks at the current international strategy adopted by MS, what are the past issues of the company, what steps it took during the time of downfall and how did it overcome its mistakes to bounce back in the global market with its new marketing strategy. The report is a mix of the academic research and the case study materials provided from which the final conclusion can be drawn as to the organization should proceed to internationalization or not during current market situations. Background to the Marks Spencer MS as a business organization came into existence in 1884 when it was just a penny bazaar. Today after 125 glorious years of growth and expansion, the company is the biggest retailer in the UK. Its product ranges from clothing, food products and household accessories etc. It entered the international market by franchising in countries such as Canada, USA, France, Belgium, and Ireland etc. By the end of 19th century, the international market was on the verge of collapse due to improper management by the senior management of the company. Thus the company decided to withdraw its presence from the international market and instead concentrate only on the home market. (MS company history 2011) Past issues related to MS MS first entered the global market by targeting Hong Kong and South Africa by exporting its products to these countries under the brand name of St. Michaels. Eventually it terminated its contract with Do dwells, which in turn proved to be a disaster for the company as problems related to the local retailers and franchise did not allow the company to build a strong base in the Asian market. (Bevan 2001). MS targeted the Canadian market through family tie-ups and was successful in operating 275 stores across the country. By the end of the 80’s it entered the US market through purchasing a retail market chain named King’s supermarket and Brooks brothers. But eventually the North American market did not accept MS as a competitive brand due to lack of clear branding and positioning of its products. It was unable to satisfy the customer’s demand; also a large number of competitors did not give MS a chance to sustain itself in the market. (Sparks 2005). MS did not offshore its productions to a different country due to quality concerns. This lead to increase in the cost of production which in-turn lead to charging higher price from the customers. On the other hand, the customers did not find the product that appealing so as to pay a premium price for its products. Similarly MS entered the European market without any strategy to be adopted and mainly on the belief that its current business techniques would hold good in catering these market as well. It started expanding its operations in a haphazard situation without a rational strategic approach to it.   (Mellahi et al. 2002) Current business climate By 2001 the company withdrew all its overseas operations and started concentrating in the domestic market. It is a good decision that they took, as there were many flaws that would have taken a lot of time to rectify along with huge losses to bear. The global market has currently undergone a recession stage where MS was deeply affected by decreases in profit margins by 11% from the year 2005 to 2007. Only during the year 2009 it had performed a profitable business with 17% and 5% increase in profits and market share respectively. Its time when the company is recovering and finding new opportunities to enter the international market with a planned and structured system to target the global consumer retail market. The company has carefully analyzed its past mistakes and then has structured its plans for the future.   The next three years is to concentrate mainly in restoring its stability in the market by improving the marketing of their products into various segments and classifications. At the same time it will set foundation for the future expansion through mediums such as space grows, improving multi-channel retailing and to built its capability further to become an international company. (Cameron et al. 1988) Reviewing its current international strategy On the basis of the past issues within MS and the steps taken to cater the current business climate, we have seen the changes related to the target market, mode of entry in the new market, benefits to enter new market, rectification of past mistakes and setting clear objectives for internationalization etc. MS has decided to stabilize itself from the recession and build up its market share in the UK for the next three years; simultaneously working on rational international decisions. These measures show that the company is clear about its vision and mission related to its future. The following points discussed below prove to satisfy me to go forward with the current international strategy, as they have understood the demand in the international market and should implement its strategy accordingly. The current major steps taken by the company are: To enter large markets such as India, China and Europe etc where there is already a demand for this brand. Concentration in one particular market and finishing it first and then moving to another area proves better positioning and marketing for the product. MS can change its marketing style from product driven to market driven. This helps the company to understand the regional demand of their products and to cater it accordingly. (J MS results and multi year strategy 2010) Franchising is a great option rather than opening their own store. Choosing the appropriate franchisee will improve market capturing and sales in that particular country. E.g. to cater the Indian market MS has tied up with Reliance group. On the other hand, the franchising schemes cannot be same in all the countries due to political, economic and social factors. This could create operational problem for the company in the long run. (Quinn and Doherty 2000) Concentration on brand positioning and brand awareness is been done so that the market is aware of the different products and brands the company is offering. Thus there will be no confusing in the mind of the customers related to brands. There can be a possible threat of not accepting a product by different markets or there can be a very low demand for the same. Also MS overseas do not keep food items and accessories unlike UK. Thus it creates huge difference in the brand positioning between two or more countries. (Eyring et al. 2011) The company never grasped the advantage of patented USP such as storm ware clothing range in order to distinguish itself from other company. Today they are looking forward for such restructured range. E.g. fusing storm ware technology into jeans, t-shirts etc. (J MS results and multi year strategy 2010) Flagship stores are to be placed in each region along with supporting stores such as smaller outlets and Internet channels so that the customer can feel a heavy presence of this brand in the market. Amazon platform is currently reliable for the company. (J MS results and multi year strategy 2010) It is practically not possible for the company to perform as planned in its international strategy. There would be uncontrollable factors, which may lead to variations from its objective. The degree of variation can also determine the success and failure of the company. Adequate financial back up is needed for research and development in each particular market. Thus the risk is also high which the company is taking, if not successful in sustaining in the new market there would be huge loss for the company. Recommendations The company should offshore its manufacturing units to different geographic regions so they can cater different markets well. This will change the British brand image to global brand image. Example: Apple Inc is an American company, which contains the software made in Hyderabad, India and the product manufacturing is done in Taiwan. Thus it contains a global brand image. Adopt decentralization system in the organization so that delegation of work can be encouraged, thus involving the regional departments to participate in the major decisions to be taken. Example: Toyota involves every subordinate to participate in the decisions to be taken so that they can receive more opinions before taking any decisions. MS in an umbrella company which involves different products such as food, GM clothing and accessories etc, it has to carefully balance the brand image of all these products simultaneously. It will be a challenge to the company to maintain all the demand in all the countries. Therefore the company should segment and position its products to the lowest possible level before entering that particular market i.e. appropriate portfolio management. (Eyring et al. 2011) MS is always special by taking a step forward at maintaining a high quality that reflects its brand image, thus the company can strongly capitalize on this image for future growth. (Bolland presentation 2010) For every market there should be a particular marketing style in order to attract more customers. The marketing can be through different medium such as Internet, radio, television, banners hording etc.   The marketing should be done keeping in mind the culture, traditions and lifestyle of different regions. The company should adopt the characteristics of a multinational company where the revenue generated should be retained in that department instead of transferring it to the home country. The benefit is that the company does not have to manage the foreign exchange from around the world plus these funds can be capitalize for further growth and expansion within that region. Bibliography Marks and Spencer plc. 2011. Company history. Available at: http://corporate.marksandspencer.com/aboutus/ourhistory   [Accessed: 21st Mar 2011]. Bevan, J. 2001. The Rise and Fall of Marks and Spencer. Profile Books, London. Paul Jackson, Leigh Sparks, (2005) Retail internationalization: Marks and Spencer in Hong Kong, International Journal of Retail Distribution Management, Vol. 33 Issue: 10, pp.766 – 783 Mellahi, K, Cameron. et al. 2002. International Review Of Retail, Distribution and Consumer Research. 12(2), pp 191-219. Eyring, M.J. et al. 2011. New Business Models in Emerging Markets. Harvard Business Review. Vol. 89. 2011. Quinn and Doherty. (2000). Burt et al.: Retail internalization and retail failure.(3), 207. _J MS results and multi year strategy_(video recording) 2010,London,UK. BOLLAND, M and STEWART, A. (2010, November 5th). MS Corporate Strategy.   [PowerPoint slides]. Presented at a conference in London, UK. WORD COUNT: 1602

Monday, November 4, 2019

Money & Banking Foreign Trade Essay Example | Topics and Well Written Essays - 4250 words

Money & Banking Foreign Trade - Essay Example Today, foreign trade accounts for a noticeable percent of GDP in all the countries except some poorly developed economies. Evidently, the highly developed banking network worldwide has notably contributed to the fast growth of international trade. The foreign trade sector relies on commercial banks for services like corporate finance, foreign branch banking, and trade finance. Although the global financial crisis 2008-09 severely affected the foreign trade sector, this sector can still grow further through strategic business alliances. Since the global economy has not yet recovered from the shock of the recent global recession, level of market uncertainty is high and this situation increases the possibility of foreign exchange rate fluctuations. Due to this financial market uncertainty, commercial banks are reluctant to finance foreign trade operations and investors hesitate to experiment their luck in an unpredictable global market environment. However there are some potential inter nal and external currency-hedging techniques to avoid foreign exchange rate risks to a great extent. This paper will discuss foreign trade with particular focus given to money and banking. History of Money and Banking The history of money can be dated back to nearly 2500 years. Coinage was first minted in seventh to sixth century BC. Historically, money was considered to be any identifiable object which had a particular value and was used for the payment for goods or services and for repayment of debts within a market environment. Historians suggest that since ancient times, people have exchanged items of value, such as livestock and cereal grain, in order to meet their needs for different goods and services. It is also identified that ancient people followed a commonly shared system of tokens with intent to make market transactions more convenient. The concept of commodity money was developed followed by barter system and gift economy. This concept assisted people overcome the limi tation of bartering and to make commodities more liquid. The period between 700 and 500 BC witnessed the emergence of standardized coinage. Paper money was first introduced in China over the 11th century. The US dollar was developed only 200 years ago. Banking history started around 2000 BC in Babylonia and Assyria. The first prototype banks of merchants during the ancient period represent the starting point in the banking history. These banks had granted grain loans to traders and farmers who carried goods between townships (The lawyers & jurists). Later in ancient Greece, lenders developed two innovative practices including accepting deposits and changing money. Northern rich cities such as Florence, Venice, and Genoa had a great influence on shaping the word banking in the modern sense. Banking activities in Florence over the 14 century were dominated by Bardi and Peruzzi families, who established branches across many other parts of Europe. Banking operations notably developed in Amsterdam and London during 16th and 17th century respectively. On the strength of advancements in telecommunication and information technology over the 20th century, banking operations have undergone dramatic changes. Since this time, banks have been significantly increasing its size and geographic coverage. The global financial crisis 2008-09 led to a series of bank failures, which in turn sparked the debate

Saturday, November 2, 2019

Designing Production Systems Process Selection and Capacity Planning Essay

Designing Production Systems Process Selection and Capacity Planning - Essay Example It also aims to discuss some practices that made it a better or a different manufacturing company. Rockwell Automations Marion plant is located in the western part of North Carolina. The plant started its operations in 1996 with a total land area of 174,000 sq feet. Its major products include "mounted spherical and tapered roller bearings with shaft sizes ranging from 1 3_16 inches to 5 inches. These bearings go into such things as mining machinery, fans and other air-handling equipment, waste treatment equipment, forest products processing equipment, food processing machinery and metals processing equipment." (John S. McClenahen) The production floor of the plant is divided into two major areas, which has a total of 20 manufacturing cells. In the front area 16 manufacturing cells producing 351 products which comprises 80% of the plants total sales revenue. At the back are remaining 4 cells, producing items that comprise the remaining 20% of the plant's total sales revenue. This is also called the build on demand area. To date, the company still continues to help manufacturers worldwide succeed through their industrial information control and information solutions, giving them the competitive advantage they so rightfully deserve. Leading companies did not become model companies wi... And Rockwell Automation's Marion plant was never an exception. Basically, the plant is lean, with its processes and practices tailored to fir into the JIT systems. The details of their practices are described in the following context. A. Competitive Edge The practice that made Marion plant unique is in its circle of analysis and improvement of its products and processes. An article published in IndustryWeek described this process. "This cycle begins with product data analysis, moves to describing the current value stream, then to charting the future flow of the value stream, proceeds to achieving the goals by taking tools from the toolbox and comes back to data analysis again. Along the way, product and process priorities get set and action timelines are established." (John S. Mclenahen) Data and figures of the product and its processes provide very important information as to where production is heading and what areas can still be improved. However, these data and figures will only remain as data unless utilized properly. And the Marion plant people have all the tools and resources necessary, books and literature, to assist them in this aspect, especially when something comes up. Even then, these tools will also become useless if the people who have access to it do not use it or do not have the expertise and experience to use it. Marion plant employees are empowered employees. Empowered employees enable companies to reap positive rewards. In a book entitled Empowering Employees, the authors excerpted an article from Oraganizational Dynamics ("Seven Questions Every Leader Should Consider," A Autumn 1997) authored by Robert Quinn and Gretchen Spreitzer. The excerpt cited four characteristics that

Thursday, October 31, 2019

Starbucks Wide Acceptance By The Public Essay Example | Topics and Well Written Essays - 2000 words

Starbucks Wide Acceptance By The Public - Essay Example According to the Corporate Social Responsibility Report of 2005, Starbucks because of its wide acceptance by the public is giving back to communities and the environment. It also treats people with respect and dignity. The company is dedicated to serving the world's best coffee to everyone everywhere and anytime. The company demonstrates its beliefs in the guiding principles of their mission statement in the way they do business. The company stated that "In fact, corporate social responsibility at Starbucks runs deeply throughout our company. Here are some of the commitments we've made to do business in a socially responsible manner.2" The August 15, 2002 issue of Eurofood stated that Starbucks coffee of the United Kingdom has loudly announced that it will introduce the Starbucks Organic Shade Grown Mexico coffee in Starbucks stores in the United Kingdom. This coffee food group is certified to be 100% organic by the Soil Association. The introduction of Starbucks Organic Shade Grown Mexico coffee was the understanding between Starbucks and Conservation International. This partnership will give the farmers economic benefits if they will use environmentally friendly sound agricultural methods to preserve tropical biodiversity. Starbucks of the United... We are delighted that Starbucks is taking the initiative in launching Organic Shade Grown Mexico and that they have opted to team up with the Soil Association for organic certification consumers really trust." Conservation International is a nonprofit organization that the current natural heritage of our planet should be preserved in order for our children and our children's children to enjoy in terms of spiritually, culturally and economically.

Tuesday, October 29, 2019

How are derechos detected by weather satellites Research Paper

How are derechos detected by weather satellites - Research Paper Example Weather satellites have particular equipments that after scanning the earths surface form images. Interpretation of visible infrared images from satellites can be the beginnings of derecho detection. The infrared images that are recorded by scanning radiometer sensors allow trained forecaster to verify cloud type and height. Tropical cyclones utilize satellite imagery caused by infrared lasers. Infrared lasers are not affected by light or darkness (Norris, 67). Derechos are determined by the cloud alignment, the patterns and progression of successive images. Google maps enable the analyst to identify derechos in that they give a specific location of the storm. Google looks to the earth from orbiting satellites, where general perspective projection enables this effect to be achieved. Googles LatLong blogs announce all imagery updates to detect derechos. The digitalGlobe coverage helps to view image

Sunday, October 27, 2019

Early Childhood In Playground Children And Young People Essay

Early Childhood In Playground Children And Young People Essay Naturalistic research is done by observing the type of play of children in the early childhood. According to the Piaget stage theory, it is mentioned that the childrens age of 2 to 7 year old is the period when the most occurrence of creating relationship with peers happened (Lahey, 2012). Based on the statement itself, we know that we can easily observe the interaction between children through the type of play in this age range. In current theory, Piaget mention that children in current age are classify with three type of play to occur relationship with peer (Lahey, 2012). One of it is solitary play (Lahey, 2012).Solitary meaning is same with the children are playing alone in the area (Lahey, 2012).Yet solitary play are been classify to two different components, first it name solitary constructive play and second it name solitary non-constructive play(Alicia Richard, 2005). Solitary constructive play is broadly defined as the movement of objects with the purpose of creating somethin g and exploratory play, more specifically including activities such as artwork and puzzle and block construction (Katz Buchholz, 1999; Rubin, 1982; Alicia Richard, 2005). Solitary non-constructive play is described as repetitive muscle movements with or without an object (such as banging a block against a wall; Coplan, Rubin, Fox, Calkins, Stewart, 1994; Lloyd Howe, 2003; Alicia Richard, 2005). Second type of play is called parallel play, it means that children who play around with other children with close distance and yet they are not playing together or having fun together (Lahey, 2012). The last type of play is corporative play which means that children are playing with other children which it could be two children or more (Lahey, 2012). One of the reasons why we conduct the naturalistic research is that we are able to explain the personality of the child according to the three type of play. For example, the majority of solitary play involved active, goal-directed activities such as blocks and arts and crafts; large muscle play; and educational play, such as challenging puzzles, workbooks, or reading (Moore, Evertson Brophy, 1974). As such, children who play alone are most likely to be seen independent and mature more than immature (Moore, Evertson Brophy, 1974). The objective that we focus in the current observation is to determine that children age from 2 to 7 (Preoperational stage) are solitary play in public playground even that other children are around. By past research paper we found that there have a lot thing that children can able to interact with other children for example in public playground which is the place that full with childrens laugher. From the current information, we have a reason that to choose public play ground as the location to do the naturalistic observation. Method Participants: The sample of this survey includes children in the early childhood which was children ranging from 2-7 years old. There were a total of 30 children who participated in the observation. There were about 60% of the children which were male while 40% of them were female. The major percentage of the childrens race which is was 55% is Malay, while about 25% percent of them were foreigners. The rest of the percentage which was 20% consists of both Chinese and Indian. Researchers predict that the age of the children observed were mostly 3 years old. Materials: The materials used for naturalistic observation were simple. Pen and paper were used to record the observations made. Every single detail of the observations made were jot down at the paper with the pen. Any forms of camera or video recorder were not used. Procedures: We did the observation in the childrens playground in KLCC Park for three consecutive days which was Friday, Saturday and Sunday. Observations were done from the time 12-3o clock in the afternoon. We assigned each other to observe from different spots in the park. One observer observed in the center of the of the childrens playground while the rest observed from each corner at the side of the playground. Conclusion The purpose of the research is to investigate the type of play of the children in their early childhood. In this naturalistic research, we managed to collect data by observing 30 children which is under 2-7 ages. We can found that about 30 of children got 17 children were solitary play which is they like to play alone .While the others 13 early childhood were under parallel play and cooperative play. In the 13 of the early childhood, 10 of them were parallel play which is the children were like to play near but not with another child. The rest 3 of them were like to play involves cooperation between two or more children. That means overall in our research ,there are 56 percent of the early childhood like to play alone,33 percent of the them like to play near but not interact with the child and 11 percent of the early childhood like to involves cooperation with other children while they playing. Based on the result we found that our hypothesis match with that result which is to study that children in the age of 2 to 7 years old that children will have a distance with other children when they are near. The situation of children to get near with other children is when one of the children is playing with the playground facility and the child has to share with other children. In the current situation we will list it as parallel play

Friday, October 25, 2019

Essay --

SW 4000/#1 Suicide is a preventable, yet a very serious public health problem. In 2009, more deaths resulted from suicide than from car accidents in the United States. Citation here! In the past, suicide prevention has been more geared towards youths and adolescents. However, recent research has shown an increase in suicide of middle-aged adults and this increase places suicide at the fourth leading cause of death among this age group. Citation here Little is known about midlife suicides, so with that in mind, direct practice workers need an understanding in how to address the needs and concerns of the middle-age group, so that suicide can be prevented. According to the Centers for Disease Control and Prevention (2013), suicide rates among persons aged 35-64 years has increased to 28.4% from a previous percentage of 13.7 per 100,000 populations. You misquoted, this should be 28.4 per 100,000 which is much different than 28% There needs to be a push for suicide preventive measures that are geared more towards this particular age group. Middle-aged adults are likely to have mental health issues and stress. Such stress can come from dual caregiver responsibilities, economic challenges, and health problems. As the â€Å"baby boomer† generation is increasing in numbers, many middle-aged adults are left with stress of caring for parents and children. The three most used methods for suicide involves the use of a firearm, poisoning and suffocation by hanging. The greatest increase in incidents of suicide was shown in men aged 50-54 years and women aged 60-64. Treatment of suicidal tendencies at any age, involves reducing risk factors for those tendencies. Maris (2010) listed some common single predictors of suicide. Some of the ... ... I think it is important to conduct more research on why adults choose to end their lives. Many families suffer every day because someone they have loved chose to commit suicide. A suicide attempt is an indication that something is wrong in a person's life, no matter their race, age, or how poor or rich a person is matters. Many who die by suicide have a mental or perhaps an emotional disorder. The NASW Code of Ethics is intended to act as a guide for professional social workers that contains many values, principles and ethical standards. Suicide falls under several of the professional standards. For example, 1:01 involves a commitment to clients, 1.04 concerns competence, and 3.02 standards involve education and training. I think as a future professional social worker, it is my duty to learn all I can about suicide and possible prevention to serve future clients.

Thursday, October 24, 2019

Feasibility Sample

Table of Contents Executive Summary1 Company Description2 Organization2 Location2 Capitalization3 Business Concept5 Concept Description and Statement5 Sample Menu7 Design/Layouts7 Management Team8 Managing Partner/Owner 8 General Manager8 Kitchen Manager/Chef9 Management Agreements9 Confidentiality Agreements10 Market Analysis11 Industry Assessment11 Target Market15 Location Analysis16 Competitive Analysis19 Marketing Strategy21 Overview21 Customer Database21 Frequent Diner22 Email Campaign23 Mailer campaign23 Community/Charity Involvement24 Business Relationships24 4 Walls Marketing25 Public Relations25Advertising26 Operations27 Overview27 Staffing27 Training28 Daily Operations & Production29 Customer Service31 Suppliers32 Management Controls33 Administrative Systems34 Investment Analysis36 Source of Funds36 Capital Contributions (Investment Roles)36 Growth Plan/Exit Strategy39 Expansion Plans39 Investor Exit Options39 Investor Expansion Options39 Financial Projections40 Project Sou rces & Uses of Cash43 Capital Budget (Start-up Cost Projections)44 Sales Projection45 Hourly Labor Projection46 Detailed Statement of Income & Cash Flow Year 147 Summary Statement of Income & Cash Flow Year 148Summary Statements of Income & Cash Flow Years 1-549 Break-Even Cash Flow Projection50 Appendices51 Executive Summary Dor-El is a  new  burger shop that will serve fresh and healthy vegan patties burger. Strategically located at Barangay Batasan Hills, Quezon City. The shop is adjacent to President Corazon Aquino Elementary School, just beside Batasan National High School and Quezon City Polytechnic University. Dor-El burger shop gives an emphasis on organic and creative ingredients, serving students and locals an alternative snacks and meals that is affordable, tasty, and healthier because they are made from vegetables patties.Highlights of the Study Food Dor-El burger shop will offer the community a new exciting menu of  meals that are made from veggie patties and cold beverages. The main ingredients to the recipe are a combination of tofu and mushrooms that makes it healthy. This patty will be the main ingredient of all the meals that will be served in the shop. Vegan patty will be used as a healthy, tasty alternative for those regular burgers that are high in calories and fats. Customers The target audience is focused on the students and locals living near the vicinity of Barangay Batasan Hills.Second, are the burger enthusiasts. And finally, the health enthusiast seeking for an alternative for their usual hamburger Conclusion Dor-El burger shop will provide an unmet dining experience. All patrons receive excellent customer service, encouraging them to return. The menu offerings are fast, simple, and very healthy. The following study will provide the reader/s with (a) an understanding of the background of the study, (b) the purpose of the study, (c) the reasons why this was important (d) and methods selected for data gathering and analysis. Pro ject Background and HistoryThe purpose of this study is to present a proposal which seeks to conduct a feasibility study for selling a Vegan Patty in the vicinity of Batasan Hills wherein it is surrounded by schools and other establishments. An innovating recipe will be introduced to the market. The target audiences are the burger enthusiast, at the same time, the health conscious customers seeking for a healthier alternative for their snacks and meals. We commonly know that consuming a regular burger (consisting of a cooked patty of ground meat usually placed inside a sliced hamburger bun) which is high in calories and fats is bad for our health.A hazard of saturated fat in the diet appears to be increased risk of diabetes. Saturated fats can increase insulin sensitivity and the metabolic syndrome. There are conditions that increase the risk of diabetes. Fast food hamburger are usually somewhat greasy, so the presumption that a fast food hamburger would have the same effect on bloo d pressure. And it is true that all fats can cause weight gain. But there are also healthy fats. Such as in nuts, fruits like avocados, fish and olive oil, can be eaten in moderation.The main ingredients to the recipe are the combination of tofu and mushrooms that makes it healthy. The cost of the food is much affordable and less preparation time that makes this competitive to other burger shops out there. Management and Personnel Feasibility Organization Dor-EL Burger Shop will be wholly owned and be operated by a graduating HRS student of Infotech Institute of Arts and Sciences, Marcos Highway branch, Ms. Willyn R. Donor. Dor-El burger shop will be a sole proprietorship, with the help from the owner’s family and friends. LocationDor-El burger shop will be located at Barangay Batasan Hills, Quezon City, across President Corazon Aquino Elementary School, and just beside Batasan National High School and Quezon City Polytechnic University. The location of the shop is an integra l part of the strategic plan since it is within the vicinity where it is near school facilities. Passer bys and local residents will have an easy access to the shop. The facility for the burger shop is a lease stall. In front of it is a 2 4-sitter tables with umbrella allocated that are for customers.Proposed Logo This is a proposed logo to be used for the burger shop. Dor-El is the combination of the names of Salvador and Ely, who are the guardians of Ms. Willyn R. Donor. Orange is used for the design of logo. It is said that orange increases oxygen supply to the brain, produces an invigorating effect, and stimulates mental activity. It is highly accepted among young people. As a citrus color, orange is associated with healthy food and stimulates appetite. Orange is the color of fall and harvest. The borders are red and yellow.These colors are supposed to promote appetite. Thus, we can say that even the proposed logo is a part of the marketing strategy. Business Concept Concept Des cription and Statement Dor-El burger shop will be an inexpensive, quick service style shop serving high quality and healthy meals. The service style of the shop will be a counter service style concept wherein the customer will order from the counter and will be serve t immediately after ordering. The decor for Dor-El burger shop can be described as fast paced for students and people on the go.The furnishings/design will reflect the projected image of the decor and shop concept. Unique selling points of the restaurant include veggie burgers on the go, and a menu that is student budget friendly. This concept requires a lease space of approximately 8 square feet to 10 square feet. Enough space for a small kitchen to prepare the meals, and a counter. Dor-El burger shop will be open 6 days a week. The shop anticipates serving continuously during the breakfast, lunch and snack meal periods. The expected hours of operation are as follows: Days |Time of Operation | |Mondays |6:00 AM †“ 5:00 PM | |Tuesdays |6:00 AM – 5:00 PM | |Wednesday |6:00 AM – 5:00 PM | |Thursdays |6:00 AM – 5:00 PM | |Fridays |6:00 AM – 5:00 PM | |Saturdays |6:00 AM – 5:00 PM | |Sundays |Closed | The restaurant should be perceived as a quick service establishment appealing to adults, families of all ages, business and residential customers, students, burger enthusiast and the health conscious. Average meal prices for lunch will run P20. 00 to P80. 00. The average length of the dining experience at lunch is anticipated to be around 15 to 30 minutes. As mentioned earlier, the menu will feature mostly meals and burgers made with vegan patties.A high quality fast food yet very healthy vegetable patties replacing regular burgers that are made with ground meat. Signature dishes include the usual hamburger and cheeseburger. But they will be made with vegan patties. Sample Menu {SUMMARY OVERVIEW: Use this section to display a sample menu if you have one pre pared. A well written and attractively designed menu sample can help to sell your concept. Refer to the related links regarding menu engineering. Related Links: Menu Engineering Basics; Sharpen Your Menu IQ; Online Seminar: Menu Format & Design Techniques This summary overview should be deleted from your working copy after you have completed the text in this section. } Design/Layouts SUMMARY OVERVIEW: Architectural drawings, floor plans, and artist renderings will also help to sell your concept. Include visual components of the concept in this section if available. Related Links: 26 Concept and Design Items You may be Overlooking; How to Design Your Restaurant’s Floorplan; How to Design a Seating Capacity of a Dining Room This summary overview should be deleted from your working copy after you have completed the text in this section. } Management Team {SUMMARY OVERVIEW: This section of the restaurant business plan is intended to convey the background and experience of the man aging partners or owners as well as key management personnel that will operate the business. You hould include a resume type summary for each of the management or owner/management persons or entities such as a Management contractor. The summary should begin with the name of the person and a brief description of the role they will have in the management of the business. You may also choose to insert actual resumes in this section or list them in the Appendices section of the business plan. You should change the titles of the management positions as needed. It is not essential to use the titles as listed; only that you list key management personnel. Other titles might include Director of Operations, Vice-President, Area Manager, Bar Manager, Entertainment Director, Banquet or Catering Director, etc.Related Links: Download Job Descriptions from RestaurantOwner. com This summary overview should be deleted from your working copy after you have completed the text in this section. } Managi ng Partner/Owner – [Name of Owner/Partner] {SUMMARY OVERVIEW: The primary owners/managing partners should be listed first. Change the title of this section as needed (i. e. Sole Proprietor; Managing Partner(s); General Partner; etc. ) It is acceptable to include multiple partners in this section. Explain the management role the individual will have in running the business and give a brief description of the individual’s experience and qualifications to occupy this role.A resume may be included here or listed and included in the Appendices section. This summary overview should be deleted from your working copy after you have completed the text in this section. } [Name of Owner/Partner] has enjoyed a successful career for over [# of years] years in the restaurant industry. [Mr. /Ms. ] began [his/her] career at [name the establishment] as a [name the position]. Since then [he/she] has excelled in the industry, having worked at [name other places of importance; list former positions held; summarize any successes; add sentences as needed]. General Manager – [Name of General Manager] {SUMMARY OVERVIEW: The General Manager is a crucial position to the success of a restaurant.You may omit this section if one of the managing owners will be filling the General Manager’s role (be sure to note this on the managing owner’s role summary. A resume may be included here or listed in the Appendices section. Related Links: Download General Manager Job Description This summary overview should be deleted from your working copy after you have completed the text in this section. } [Name of General Manager] is uniquely qualified as the General Manager for [Name of restaurant]. [He/She] has been in the restaurant industry for over [# of years] years. Previous experience includes [list former positions held; summarize any successes; add sentences as needed].As the General Manager [he/she] will oversee and coordinate the planning, organizing, training and leadership necessary to achieve stated objectives in sales, costs, employee retention, guest service and satisfaction, food quality, cleanliness and sanitation. Kitchen Manager/Chef – [Name of Kitchen Manager] {SUMMARY OVERVIEW: The Kitchen Manager or Chef is another essential position. Explain the role this position will have in the operation of the restaurant. Give a brief summary of the experience and unique qualities of the individual that will help the operation to be successful. A resume may be included here or listed in the Appendices section. Related Links: Download Kitchen Manager Job Description This summary overview should be deleted from your working copy after you have completed the text in this section. The Kitchen Manager for [Name of restaurant] will be [Name of Kitchen Manager]. [He/She] has an extensive background in the restaurant industry. [His/Her] [previous/current] position [was/is] the [list position] for [Name of restaurant/business]. Other experi ence includes [list former positions held; summarize any successes; add sentences as needed]. As Kitchen Manager, [Name of Kitchen Manager] will be directly responsible for all kitchen functions including food purchasing, preparation and maintenance of quality standards; sanitation and cleanliness; training of employees in methods of cooking, preparation, plate presentation, portion and cost control and sanitation and cleanliness.Management Agreements {SUMMARY OVERVIEW: Management agreements, though not mandatory, may be used to lay out the expectations of the manager, the incentive plans, if any, and a termination strategy. You should disclose if there are to be any management agreements in place between the company and owners, hired employees, or third party management company. Include a copy of the management agreement if available either here or in the Appendices section of the plan. It is also acceptable to state that while a management agreement will be in place, none has been drafted as of yet. You should consult with your attorney before implementing a management agreement.Related Links: Restaurant Management Contracts; Download Employment Agreement Template This summary overview should be deleted from your working copy after you have completed the text in this section. } Management Agreements will be executed between the company and [list all parties that will execute a management agreement]. The purpose of these agreements is to define the expectations of both parties, establish an incentive structure, and define the grounds under which the agreement may be terminated. These agreements have been reviewed by the private counsel of [name the law firm that drafted or reviewed the agreements]. Sample agreements can be found in the Appendices section. Confidentiality Agreements SUMMARY OVERVIEW: This section assures investors, bankers, and prospective partners that the company will be proactive in the protection of trade secrets and confidential informati on that could harm or threaten the success or growth of the restaurant and its owners. Related Links: Download Confidentiality Agreement This summary overview should be deleted from your working copy after you have completed the text in this section. } [Name of restaurant] will enforce that all employees sign a confidentiality agreement. Confidentiality agreements with our employees and partners will protect our recipes, operating systems, policies and procedures. Having a confidentiality agreement in place is essential to protect the company’s trade secrets, and show our employees that we take our business seriously. A sample agreement can be found in the Appendices section. Market Analysis SUMMARY OVERVIEW: The Market Analysis section should reveal several factors about the potential market for your concept. This section has been designed to educate the reader about the restaurant market in general and how that relates to your particular concept. It begins with an overview of the state of the restaurant industry. The next step is to evaluate the target market that your concept best appeals to and how that relates to the overall restaurant market with respect to diner demographics, preferences, and habits. The next component, the Location Analysis, should describe the market conditions that exist in the location you have selected.It should also compare the location statistics to your anticipated target market. Finally, it should include a competitive analysis that depicts the area competition and how that will affect your concept. There are several companies, as well as software aids, that specialize in location and demographic statistical data and feasibility analysis. Real estate brokers in particularly have access to much of the information needed to complete a comprehensive market analysis. This summary overview should be deleted from your working copy after you have completed the text in this section. } Industry Assessment {SUMMARY OVERVIEW: This section is used to describe the state of the estaurant market in general. The National Restaurant Association publishes their annual Restaurant Industry Forecast each year and makes it available for purchase. This makes a great appendix for a business plan. This business plan template includes a summary of some key statistics found in this report and other publications issued by the NRA. Related Links: 2007 Restaurant Industry Forecast This summary overview should be deleted from your working copy after you have completed the text in this section. } Stronger Sales According to the National Restaurant Association, industry sales for 2007 are expected to reach a record $537 billion dollars in the U. S.That figure is a whopping 5% increase over 2006 sales and represents the sixteenth consecutive year of real sales growth for the industry. Restaurant industry sales account for 4% of the GNP for the United States. Positive economic indicators and increases in consumer’s disposable income give rise to expectations that 2007 will be another record year for the industry. The total number of locations is expected to top 935,000 in this year and reach 1 million locations by the year 2010. Eating places, defined as full-service, limited service, cafeterias, social caterers and snack bars by the NRA, contribute the bulk of industry food and drink sales.Of that segment, full-service restaurant sales for 2007 are projected to reach $182 billion, a growth rate of 5. 1% over 2006. Quick-service sales are also set to increase by 5% and topping $150 billion in 2007 Ethnic Diversity Restaurants have long been considered among the most diverse workplaces with foreign-born employees making up roughly 25% of the workforce. This diversity ratio spills over into restaurant ownership as well, with one in four eating and drinking establishments being owned by African- Americans, Hispanic-Americans or Asian-Americans — a ratio that is higher than the national average. Furt hermore, the number of minority-owned restaurants is growing faster than the industry as a whole. Leading EmployerThe restaurant industry is the nation’s largest private-sector employer with approximately 12. 8 million workers in 2007 representing almost 9% of the total U. S. workforce. According to the National Restaurant Association, the industry has created, on average, approximately 250,000 jobs per year for the last ten years and is slated to add 2 million new jobs during the next ten years. Nevertheless, the industry remains far behind other retail segments, posting $61,000 in annual sales for every full time equivalent employee. Furthermore, and even though the labor shortage is not as severe as it was in the mid to late 1990s, a sizeable proportion of restaurant operators report that the lack of labor is causing problems.In a National Restaurant AssociationSurvey, forty-six percent of quickservice operators and roughly one-third of fullservice restaurants reported tha t they were seeing fewer applicants for hourly positions than they had two years before. Restaurant operators reported an even greater decline in the number of qualified job applicants. Sixty-eight percent of quickservice operators and nearly half of fullservice operators surveyed said that they were seeing fewer qualified job applicants than two years earlier. Many restaurateurs say it’s taking longer to fill job vacancies than it did two years ago. Operators, in their effort to combat labor shortages, are expected to dedicate more resources to employees training, offer health benefits, and take measures to step up recruiting. Meeting ChallengesIn addition to labor concerns, operators report that rising wholesale costs, energy cost, healthcare insurance and liability insurance costs have negative impacts on their business. As a result, the National Restaurant Association has slated these issues as part of their public policy agenda. They have pledged to take an active role i n affecting commodity prices and trade and support current legislation for healthcare reform. They also support an effective energy policy and are in favor of legal reform to reduce frivolous lawsuits against the industry. Consumer Trends Approximately 47% of all food dollars spent by consumers is spent in eating and drinking establishments.That figure is up dramatically since 1955 in which only 25% of all consumers spending for food and drink went to restaurants. 43% of adults are of the opinion that eating away is as cost effective as cooking at home and cleaning up. Expenditures on food away from home rise dramatically for households with income before taxes of $30,000 or more. Household incomes of greater than $75,000 have increased to 28%. Higher income households tend to spend more of their food dollar in meals away from home. According to the National Restaurant Association’s Restaurant Spending the typical American household spent $2,634 on food away from home, a per capita expenditure of $1054.Households in metropolitan areas tend to spend more than households in non-metropolitan areas. Households with income over $70,000 spent an average of $4,544, $1,466 per capita on food away from home. Other trends noted in the report showed that adults between 35 and 54 spend more on food away from home as a result of their higher incomes. Of that group, households headed by 35-44-year-olds spent an average of $3,234 for food away from home. Flourishing economic growth, changing lifestyles and a diverse ethnic population have contributed to the variety of cuisine and restaurant concepts, making the U. S. a world leader in restaurant innovation.Ethnic cuisines have mingled with traditional restaurant fare resulting in varied menus at every industry segment. The baby boomer population, the demographic segment that has the most significant impact in terms of marketing and menu mix, is getting older. By the year 2010, 19% of the population will be between the ages of 50 and 64. The changing dining habits of this group will greatly influence menus and restaurant concepts in the coming years. Statistics show that the average adult purchased a meal 5. 3 times per week in 2004. Public awareness of health issues continues to prompt operators to provide more health conscious menu items. Entree salads saw the most significant increase across all industry segments.Low-carb items, healthful options for children, and locally produced foods and produce have become more prevalent. Operators expect to see continued interest in ethnic foods, high flavor items such as bold and spicy foods, sandwiches and seafood. Beverage trends were characterized by the continuing popularity of bottled water, specialty coffees and iced tea, and increasing wine sales at full service restaurants. 69% of quick service operators reported that bottled water sales had significant increases. A federal survey released in September 2004 revealed that Americans spend 73 minute s a day eating and drinking. They spend approximately 5. 1 hours per day on other leisure activity such as watching television, exercising or socializing.Travel and tourism is again on the rise with an expected 2% increase in domestic travel and a 5. 6% increase in tourism from abroad. Tourism is expected to increase closer to pre 9/11 levels by the year 2007. Operation Trends Greater use of technology and more reliance on staff training will be used to increase productivity and gain higher revenues. More than two-thirds of restaurant operators say they are more productive than they were two years ago. Nearly thirty percent of food-service operators say they are increasing their budget for technology spending. Nearly two thirds of all restaurants now have websites including 9 out of 10 fine dining restaurants.In addition to posting information such as menu and location, an increasing number are expected to offer other services such as reservations, delivery and takeout ordering. Men u prices for 2007 are expected to increase at a rate of 2. 9%, slightly lower than the 3. 1% growth seen in 2005 and 2006. The expected increase is due in part to increased commodity and energy costs, as well as the increase in the minimum wage. Gift cards and gift certificates in restaurants continue to be the number one preference by consumers as compared to other retail industries. Gift card (and gift certificate) sales account for roughly 5% of annual restaurant sales.Expect a continued increase in the number of restaurants offering gift cards in 2008. Banquet, catering, delivery and takeout continue to be on the rise in full service restaurants as operators take advantage of assets already in place. Half of family- and casual-dining operators and two thirds of fine-dining operators now offer catering. Nearly 40% of operators surveyed by the NRA say that takeout sales are a larger proportion of revenue than it was two years ago. Menus will be strongly influenced by the health-co nscious diners as well as the adventurous. The growing sophistication of American diner’s palates as well as the ethnic diversity in the U. S. ill continue to challenge operators to roll out new menu items and ingredients. Information Sources For more information about current trends and statistics, visit the National Restaurant Association website at www. restaurant. org. 2007 Restaurant Industry Forecast; National Restaurant Association National Restaurant Association’s Restaurant Spending October 2006 Survey, National Restaurant Association U. S. Department of Labor U. S. Census Bureau Target Market {SUMMARY OVERVIEW: Careful evaluation should be used to determine the preferred target market that your concept best appeals to and how that relates to the overall restaurant market with respect to diner demographics, preferences, and habits.Use this section to describe the ideal (targeted) customer profile for the concept, including demographics (head of household age, income, household size, ethnicity, single or multi-family housing); preferred market size of residential and business population; preferential residential and business proximity; traffic count preferences; preferred industry of market (if applicable) such as tourism; seasonal market characteristics; preferred diner categories (care-free, health-conscious, traditional, adventurous); lunch and dinner trade factors. Related Links: Spending Patterns by Age; This summary overview should be deleted from your working copy after you have completed the text in this section. } We anticipate that [Name of restaurant] will appeal to a broad base of consumers. While we expect to be frequented by all types of diners in both the residential and business community, the concept should be particularly suited to specific demographic and market conditions.The location selected for [Name of restaurant] should contain characteristics similar to the targeted market for the restaurant. The menu, service st yle and ambiance of [Name of restaurant] has been created to appeal primarily to [adventurous; carefree; health-conscious; traditional] diner while also appealing heavily to [adventurous; carefree; health-conscious; traditional] diners as well. The concept should especially attract [low; middle; high] income diners with a [predominance; blend] of [single households; family households; single and family households]. The market should be inhabited by a [large; moderate; small] population, providing a sufficient customer base of which to draw from.The immediate surrounding area should have a [predominance; blend] of [single family housing; multi-family housing; single and multi-family housing]. Preferably, the area should include a [moderate; heavy] industrial market. The concept [depends on; lends itself to] the [tourism; manufacturing, travel; general business] [industry; community]. [Lunch; Dinner; Lunch and dinner] traffic will be directly affected by the size of the business commu nity. Preferable demographic and market characteristics for [Name of restaurant] have been identified and summarized in the following table. [Note: There are many variables by which to determine market preferences for a particular concept. The following table is just one example. ] Market Characteristic |Preference | |Population – City |[50,000+] | |Residential population – 1 mile radius |[10,000+] | |Residential population – 3 mile radius |[20,000+] | |Head of household age |[35-45] | |Household size |[2. or more] | |Ethnicity |[Anglo; Hispanic; African-American; Asian] | |Location traffic count – lunch |[800 cars/hr] | |Location traffic count – dinner |[500 cars/hr] | |Household income |[75,000+] | |Per capita income |[35,000+] | |Primary diner trait [adventurous; carefree; health-conscious; traditional] | |Secondary diner trait |[adventurous; carefree; health-conscious; traditional] | |Major Industry base |[n/a] | |Businesses – 1 mi le radius |[Multiple office buildings; at least 1 large employer such as plant or | | |manufacturing facility] | |Businesses – 3 mile radius |[n/a] | |Alcoholic Beverage Service |[No restrictions] | | | | | | | Location Analysis SUMMARY OVERVIEW: Some business plans, probably most, are created before a site has been selected. Therefore, the location analysis may be limited to the general area or city for the proposed concept. Site selection though is often considered the most crucial aspect of the business planning cycle. The Location Analysis should describe market conditions that exist in the location (or general area) you have selected. It should also compare the location statistics to your anticipated target market. Information gathered and displayed here should include demographic statistics, description of local industry and economic outlook, location traffic counts, residential and business population and proximity.You should also draw comparisons between market condi tions for the selected location, and the targeted market characteristics of the concept. List the surrounding neighborhoods, points of interest, and area businesses. Demographic and other information about a specific market can be found through various sources, including websites. Contact the local Chamber of Commerce, the U. S. Census Bureau, the Department of Labor (U. S. and state), and the Secretary of State for your state, the Comptroller’s Office or the County Clerk. The most useful information though will come from your real estate broker. They have access to demographic information that is more specific to the immediate area surrounding the location. They can provide you with reports for 1, 3, and 5 mile radiuses.Real estate broker oftentimes subscribe to services such as Claritas that collect more targeted data than is publicly available. Related Links: U. S. Census Bureau; Dept. of Labor; MapInfo Website; How to Conduct a Market Survey; Claritas Website; This summar y overview should be deleted from your working copy after you have completed the text in this section. } The location for [Name of Restaurant] was selected because of the market similarities that exist between the proposed location and the target market for the concept. The city of [name of city] has a population of [# of population] according to [the U. S. Census Report; the local Chamber of Commerce; report provided by your real estate broker; other source].Leading industry segments include [list the main industries in the area]. [Describe how each industry contributes to the local economy and the number of jobs it adds to the economy. Describe also how a particular industry may be beneficial to your restaurant concept. Example: Tourism is a major part of the local economy. The tourist market in [name of city] brings 200,000 visitors annually, contributing $50,000,000 to the local economy. The industry provides approximately 10,000 jobs making it the leading job provider for the c ommunity. [Name of restaurant] should benefit handsomely from the tourist trade due to the unique concept intended to attract visitors. ]The residential population in the immediate area (within a one mile radius) is comprised of a [predominance of; mixture of] [single family; multi-family] housing. Key [neighborhoods; housing developments] that are considered vital to the success of [Name of restaurant] include [list the neighborhoods or housing developments and the size]. The average household income in the immediate area is [$$] as compared to the city average household income of [$$]. Surrounding businesses include [list some of the major employers or businesses in the immediate area that you will depend on for a portion of your sales revenue. Emphasize businesses that should have a significant impact and explain why]. The employment population within a one mile radius is reported to be [# of employment population].The number of businesses in the area is [# of business], [# consi dered office space or industrial] of which are office space or industrial. The following chart shows the market characteristics for the selected site. |Demographic & Business Characteristics |1 mile |3 mile |5 mile | |Residential Population |[8,900] |[24,500] |[19,800] | |# of Households |[3880] |[11,070] |[9,011] | |Avg. household size |[2. 3] |[2. 2] |[2. 2] | |Avg. ge – Head of household |[38] |[34] |[39] | |Single family dwellings |[2,440] |[10,560] |[5,150] | |Multi-family dwellings |[1,430] |[13,967] |[3,870] | |Ethnicity – Hispanic |[19%] |[21%] |[23%] | |Ethnicity – African-American |[11%] |[10%] |[11%] | |Ethnicity – White |[55%] |[55%] |[49%] | |Ethnicity – Asian |[12%] |[11%] |[14%] | |Ethnicity – Other |[3%] |[3%] |[3%] | |Household income |[$48,551] |[$38,774] |[$35,338] | |Per capita income |[$21,189] |[$17,554] |[$16,025] | |Total # of businesses |[247] |[601] |[489] | |Office Bldg/Industrial Parks |[23] |[62] |[45] | |Traff ic Count – Lunch [867 cars/hr] |[n/a] |[n/a] | |Traffic count – Dinner |[324 cars/hr] |[n/a] |[n/a] | | | | | | | | | | | | | | | | |Primary Residential Clusters |# of Dwellings |Single or Multi-family |Proximity to restaurant | |[Tanglewood Estates] |[620] |[Single-family] |[? ile] | |[The Meadows] |[325] |[Single-family] |[1/4 mile] | |[The Harbor on the Lake] |[260] |[Multi-family] |[? mile] | |[Greenwood Gardens] |[410] |[Single-family] |[1 mile] | |[Tallowood Townehomes] |[600] |[Multi-family] |[1 mile] | |[Frontier Heights] |[590] |[Single-family] |[1 ? ile] | | | | | | | | | | | |Primary Business Centers |# of Workers |Type |Proximity to restaurant| |[Harnden Office Building] |300 |[Offices] |[? mile] | |[Igloo Manufacturing] |450 |[Plant] |[1/4 mile] | |[3 Corners Industrial Park] |425 |[Industrial] |[? mile] | |[Greenwood Mall] |300 |[Retail] [1 mile] | |[Clearview Manufacturer’s Outlet] |250 |[Retail] |[1 mile] | Competitive Analysis {SUMMARY OVERVIEW : Use this section to describe local competition in terms of proximity and similarities to your concept. The competitive analysis should show the extent of market saturation, the type of other restaurants in the area, and specific restaurants deemed to be in direct competition with your concept. List the unique aspects of your concept that give you a competitive advantage over each. Related Links: Download Competitor Review Form; This summary overview should be deleted from your working copy after you have completed the text in this section. }The proposed location for [Name of restaurant] is occupied [by several; by few; by many; largely by older restaurants; by a combination of both older and newer restaurant concepts]. The majority of existing restaurants is comprised [predominantly of; by a mixture of; of few] [fast food; new establishments; chain based restaurants; casual theme concepts; etc. ] Restaurants that could be considered in direct competition with our concept include [ list the restaurants]. The following chart displays restaurants within approximately a [one; three] mile range. It includes all restaurants of significance including both limited service and full service establishments. Area Restaurants within a 1 Mile Range | |Name |Type |Brkfst;Lunch;Dinn |Direct Competition | |[McDonald’s] |[Fast Food] |[B,L,D] |[No] | |[Luby’s] |[Cafeteria] |[L,D] |[No] | |[Blue Water Grill] |[Casual Full Service] |[L,D] |[Yes] | |[Hugo’s] |[Fine Dining] |[D] |[Somewhat] | |[Pizza Hut] |[Pizza-Delivery] |[L.D] |[No] | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |Restaurants that might be considered direct competition for our target market customers are listed in the next table. It is important to note that the restaurants listed are not necessarily similar concepts to [Name of restaurant]. However, we feel that we are competing for a similar customer base. |Name |Theme |B; L; D |Check Average | |[G eneral Manager] |[1] | |[$40,000-$50,000/yr] | |[Assistant Manager] |[2] | |[$28,000-$32,000/yr] | |[Kitchen Manager] |[1] |[$30,000-$35,000/yr] | |[Line Cooks] |[5] |[2] |[$9-$12/hr] | |[Prep Cooks] |[3] |[1] |[$7-$9/hr] | |[Dishwashers] |[4] | |[$6-$7/hr] | |[Hostess] | |[5] |[$7-$9/hr] | |[Servers] |[12] |[6] |[$3/hr +tips] | |[Bartenders] |[3] |[3] |[$5/hr+tips] | |[Bussers] |[3] |[3] |[$4/hr+tips] | |[Cashiers] |[3] | |[$7-$9/hr] | | | | | | | | | | | Training {SUMMARY OVERVIEW: Provide an overview of the training programs that the staff will undergo. Include in house training as well as 3rd party training such as state mandated Alcohol Awareness Program servers may have to attend. Make references to employee manuals and training tools. List them in the Appendices section. Related Links: Download Training Manual Templates; Download Server Training Checklist ; Download Alcohol Management Program; This summary overview should be deleted from your working copy after you have compl eted the text in this section. A thorough training program will be adopted for every position in the restaurant. Highly qualified people filling those positions will be provided training materials and personal instruction. They will learn the [Name of restaurant] method of how to operate a successful restaurant. Newly hired personnel will be instructed in customer service, safety, and health laws in addition to the job functions of their respective positions. Training manuals for each position will be edited to reflect the unique requirements of [Name of restaurant]. [Servers will undergo an in house Alcohol Management Program that teaches the importance of responsible alcohol service.Additionally, The state of [state you are in] mandates that servers of alcoholic beverages be certified in a state approved course. ] Daily Operations & Production {SUMMARY OVERVIEW: This section should describe in summary the day to day operations of the restaurant from opening to close. It should con vey to the reader that management has a sound plan for operating the restaurant. Briefly explain operational issues such as scheduling, departmental job functions, ordering and receiving, menu production, service, general safety procedures and maintenance. Related Links: Download Restaurant Operations Checklists This summary overview should be deleted from your working copy after you have completed the text in this section. [Name of restaurant] will be opened [# of days] days a week for [breakfast; lunch; dinner] necessitating [multiple; a single; staggered shifts]. Schedules will be written by departmental managers and posted every [time interval between schedules; monthly; weekly; every two weeks, etc]. The schedules will be written in a manner that allows management to increase or decrease hourly labor according to sales volume in order to maintain a consistent labor cost control. Designated management [and kitchen staff] will report for work [# of hours before opening; a few hou rs before opening; in sufficient time before opening; etc. ] to prepare for opening.The menu [has been; will be] created in a manner to allow the preparation of many recipe ingredients to be done ahead of time. Proper labeling and rotation techniques, accompanied by ample storage facilities will ensure that high quality prepared product will be sufficiently available to meet the demands during peak business hours. Replenishment and ongoing preparation will continue during off peak business hours. [Management; departmental managers; kitchen manager; designated managers] will be responsible for ordering, receiving and maintaining sufficient inventory to meet production demands. Ordering schedules will be staggered with perishable products being ordered multiple times per week to preserve freshness.Standard grocery and supply orders will be ordered less often, according to a predetermined schedule and storage capacity. [Service staff; front of the house; terminology depends on what typ e of service style the restaurant will use] will arrive at staggered intervals, allowing sufficient time to prepare for anticipated customer traffic. Management will adopt the use of operational checklists to verify that each work shift has been properly prepared for and to insure the operational standards are followed before, during and after work shifts. The [table service; quick service; counter service; etc. ] service style of [Name of restaurant] is by design intended to complement the guests overall perception of the restaurant, creating a designed guest experience.The restaurant layout, including the dining room, design [, bar or lounge layout; if applicable] kitchen and serving line, [will be; has been] designed for efficiency and flexibility to accommodate the fluctuation in customer traffic and peak meal periods. The production of our menu and servicing of the guest begins with the arrival of the guest. [Use this section to describe how guests will be greeted, seated, have their order taken, how the order turned in to kitchen or bar, how it will be processed in the kitchen or bar, how it will be then delivered back to customer, how the customer will pay, etc. ; This explanation should help the reader to visualize the entire guest experience.Because it is impossible to offer suggestions for every conceivable service style, we have provided an example for a table service concept. ] [Example: The production of our menu and servicing of the guest begins with the arrival of the guest. The guest should be greeted by a seating hostess promptly. Depending upon seating availability the guest will either be seated immediately or asked to wait in the lobby or bar until their table is ready. Awaiting guests will be able to order refreshments in the bar (lounge). Once their table is ready, the guest will have the option to either pay their tab or have it transferred to their table via the POS system. Once seated, the guests should be quickly acknowledged by a mem ber of the service staff.Beverage orders will be requested and ordered through the POS system. A service bartender will receive the order via of a designated order printer. Once prepared, the server will deliver the drinks to the guests. The primary server will then inform the guests of our specials and then suggest selections from our appetizer menu. Appetizer orders will be entered into the POS system and printed at the appropriate stations in the kitchen including the expeditor station. The expeditor will ensure that the targeted production time of 3 to 5 minutes for appetizers is met for each order. Available servers will deliver the appetizers to the table and serve according to the designated guest positions.The primary server will then request salad and entree orders. Again, all orders received will be entered into the POS system and orders will print out at the appropriate kitchen or bar station. The expeditor will ensure ticket times are kept within the 10 to 15 minute acce ptable time parameters for entree service, 3 minutes for salad service. Available servers will deliver the food according to the designated guest position. Constant monitoring of the table by all staff will ensure that dirty dishes are cleared promptly and drinks refilled regularly. The primary server, upon the clearing of all completed dishes, will request dessert or after dinner drink orders.Orders will be processed accordingly and within the acceptable time parameters. The server will monitor the table to determine the proper time to present the guest check. The customer will be given a few moments to review and prepare payment to the server. The server will make change or process credit cards as required and return the authorized card voucher to the guest. Once the guest has left the table, the service staff will immediately clean the table and prepare it for the next seating. ] The kitchen preparation line has been designed to be operated by a minimum staff of [# of line cook/s ervers] line [cooks/servers] and a maximum of [# of line cook/servers] line [cooks/servers].This design allows line staffing to be adjusted to the business volume. Shift changes for all staff will entail cleanup, restocking and preparation. All monies will be settled at the end of each shift. The closing shift will involve designated closing duties that will leave the restaurant clean and fully prepared for the next day opening crew. Customer Service {SUMMARY OVERVIEW: Use this section to explain procedures addressing customer service. Describe plans for establishing service attitudes and policies. Include an overview on how customer complaints will be handled and how the restaurant will go about getting customer feedback such as surveys or through mystery shoppers.Related Links: The Value of Empowering Your Employees; Download Mystery Shopper Report; Excuse Me, This Wine Tastes Funny; Take the Mystery Out of Mystery Shopping; Tips From a Restaurant Reviewer; What Do Customers Want? ; Service-The Real Product of Your Restaurant; Handling â€Å"Guests from Hell†; Cashing In on Complaints; This summary overview should be deleted from your working copy after you have completed the text in this section. } Customer service at [Name of restaurant] will be given special emphasis throughout the operation. Customer surveys estimate that only 1 in 20 customers that have a problem in a restaurant will tell management about it.It will be our goal to provide a product in a manner that exemplifies highly responsive and proactive customer service. Training programs will include specific material to teach our employees about service attitudes, customer perception and how to deal with guest complaints. Management will conduct periodic staff meetings intended to review policy, increase guest satisfaction and to keep a general line of communication between staff and management. All guest complaints will be empathetically acknowledged by the staff and immediately referred to management. Programs will be in place to systematically deal with various types of guest complaints. More serious complaints will be documented and kept on file.Customer feedback will be accomplished by [Include specific policy and procedures for monitoring guest satisfaction such as customer surveys or the use of mystery shoppers. ] Suppliers {SUMMARY OVERVIEW: List the major suppliers you will use. You should also list suppliers for specialty products that make your business unique. It is advisable to show contingency plans for replacing key suppliers. If your concept relies on unique products like Florida stone crabs, Maine lobster, or specially imported items then you’ll want to have a backup plan readily available. You may also choose to designate the payment terms you will seek with each supplier.Related Links: 7 Ways to Halt Receiving Losses; Download Prime Vendor Forms; Competitive Bidding; Seminar: Profitable Purchasing Practices; Download Approved Vendor List; Do wnload Ordering Schedules and Worksheets This summary overview should be deleted from your working copy after you have completed the text in this section. } Management will establish relationships with qualified suppliers (vendors) that can provide reasonably priced product, delivered according to the schedule that benefits the restaurant. Alternate suppliers will be identified for use if the regular supplier cannot deliver the products needed. The following table illustrates the suppliers we plan on doing business with: Product |Main Supplier |Terms |Alternate Supplier | |[Grocery, supplies] |[Sysco Food Service] |[15 days] |[Ben E. Keith] | |[Meats] |[Ditta Meat Co. ] |[7 days] |[Texas Meat Purveyors] | |[Seafood] |[Gulf Coast Seafood, inc. ] |[10 days] |[Sysco Food Service] | |[Beverage] |[Coca-Cola Bottling] |[COD] |[Restaurant Services, inc. | |[Alarm Monitoring] |[ADT] |[Net 30] |[N/A] | |[Linen Company] |[Admiral Linen] |[Net 15] |[Roland Uniform Service] | |[Bakery] |[Glass Bakery] |[COD] |[N/A] | |[Pest Control] |[Rollins] |[Net 30] |[Integrated Pest Control] | Management Controls {SUMMARY OVERVIEW: Describe specific management controls such as inventory procedures, checklists, ordering, software, POS systems, theft prevention, etc. that will be used to manage the restaurant, time and attendance tracking.Related Links: Tracking Weekly Food Cost; POS Evaluation Worksheet; Weekly Report Every Restaurant Should Prepare; How to Choose a POS System; Download Restaurant Operations Checklists; Download Inventory Spreadsheet; Download Ordering Schedules and Worksheets This summary overview should be deleted from your working copy after you have completed the text in this section. } Management will practice sound management procedures in order to control costs, insure quality of product and provide friendly customer service. The following systems will be used by management: POS System. Careful evaluation and dutiful research will be used in the selection of a POS (point of sale) system that best meets the needs of [Name of restaurant]. The POS system will be configured with requisition printing, a process which forces food and beverage items to be registered in the system before the items can be prepared. Requisition printing has proven to reduce costs by as much as 3-5%. ] The POS system will also be the control center to regulate the flow of service and item preparation. Built-in cash controls will help in tracking sales and receipts. Time & Attendance System. The restaurant will use an [automated] time and attendance system. Management will evaluate systems that are integrated into the POS system as well as stand alone time clock systems. Hourly labor cost control and the ability to transfer information to our payroll processing will be key factors in system selection. Scheduling System.Management will adopt a scheduling system that expedites the preparation of schedules, reflects anticipated labor budgets, and helps to regulate labor cost. Operations Checklists. The restaurant will be managed with the use of various checklists. Consistent use of checklists will help to maintain quality control while ensuring that established procedures are followed. Checklists will be used by various personnel for customer service, purchasing, receiving and storage, preparation, cleaning, shift changes, opening and closings. Order Guide. The restaurant will use an item specific order guide to track order history and maintain designated levels of product in inventory. Weekly Inventory.Management will conduct a weekly inventory to determine valuation for use in the preparation of weekly profit and loss reports. Daily Inventory Tracking. Daily inventory will be taken on specific items. Movement will be compared to sales data to ensure designated products have been properly accounted for. Cash Audits. Management will conduct periodic cash audits for all cashier stations. Surprise shift audits are an effective tool to determine cash ier/bartender under ringing. [Video Surveillance. Video surveillance will be in place to monitor activities and deter crime. ] [Mystery Shopper. The restaurant will engage the service of a secret shopper service from time to time.The mystery (secret) shopper is an effective tool to get a customer’s perspective of the average guest experience. Feedback will help management to constantly improve customer service. ] Safety Reviews. Periodic safety assessments will be performed to ensure that employees and guests are not exposed to dangerous or harmful conditions or actions. Liability Reviews. Periodic assessments will also be done to evaluate the liability exposure of the restaurant. Alcohol awareness, employee relations and guest treatment will be scrutinized from time to time. Administrative Systems {SUMMARY OVERVIEW: List accounting systems, bookkeeping systems and policies, payroll processing, financial controls, etc. used in the administration of the restaurant.Related Link s: Download Daily Sales & Receipts; How to Select a CPA; Never Let the Bookkeeper Handle Cash; 4 Week Accounting Period; The Best Way to Format a P&L; Download Sales Report Templates; Quickbooks and 4 Week Accounting Periods; NRA's Uniform System of Accounts; How to Accrue Payroll in a Restaurant and Why it is the Most Important Monthly Task You are Ignoring; This summary overview should be deleted from your wor