An ideal family Essay

To create a strong and happy family is a difficult task. Person’s upbringing and education starts in his or her family, even when children grow up and become independent, their parent never stop influencing their lives. From my point of view, parents are our first teachers and most influencing people. The way our parents train and discipline us influence how we act and reason out. Being a parent is one of the most challenging task in the world. Parents should love, protect us and guide their child. As children in many cases take after their parents, the latest should be a good role model. They should bring their kids up in the atmosphere of love, mutual respect. But in some situations they should tell their young ones off. Parents should nurture the most important values in them, such as kindness, compassion, respect, generosity, honesty and responsibility. Teach them to be good critical and creative thinkers in a world that isn’t always friendly with them. Parent should help their kids limp through a crisis and help them to grow useful members of society. Children, in their turn, should try to understand that their parents do their utmost to bring them up correctly. Kids should share their problems with their parents and remember that they can rely on them, not retire into their shells. They shouldn’t use bad language or talk back to their mom and dad, because they may hurt them through the bad words without thinking. Youngsters should look up to their parents, don’t lie to them. They should try not to have their parents worry about them all the time, should act as a grown up. Children should support their parents too, as sometimes they can be bad-tempered or a bit depressed. And, of course, children shouldn’t be shy to show love to their parents, doing it by saying some sweet words, sending gifts, kissing or other ways.

Renaissance and Reformation

Renaissance and Reformation Test Humanism- Classical texts from the Greek and Roman culture lead to humanism. Humanism focused on human potential and achievements. People stopped worrying about Christian teachings. Influenced artists and architects. History, Literature, and Philosophy are humanities subjects. Secular- People became concerned with the here and now Predestination- Calling's book/doctrine; Institutes of the Christian Religion states that everyone is sinful by nature and God has known from the beginning who he will save. Council of Trend- Pope Paul Ill 4th step toward reform was to call a great council of hurt leaders to Trend.Catholic Bishops and Cardinals agreed on several doctrines: 1) Church interpretation of the bible was final anyone who substituted there ideas was a heretic 2) Christians need faith and good works for salvation 3) The Bible and church traditions were both as powerful for guidance 4)luncheons were valid expressions of faith Annul- Divorce was not al lowed however the pope could annul the mirage which meaner to find proof that the mirage was never legal in the first place Recant-to take back a statement you made about something Indulgence- you pay money for an indulgence and it will take away our sin Patron-Popes who beautified the cities by spending large amounts of money 95 thesis- Luther wrote 95 theses that he thought the church should change which lead to reformation- a movement for religious reform. His teaching had 3 main ideas: 1) People could win salvation by ONLY with faith in god, the church taught that faith and â€Å"good workers† were needed for salvation 2) All church teachings should be based on the bible.The pope and church traditions were false authorities 3) All people with faith were equal therefore people didn't need priests to interpret the bible for them Edict of Worms- King Charles declared Luther of an outlaw and heretic, no one was supposed to give him food or shelter and his books were to be bur ned. However Prince Frederick gave him shelter in a castle and people began to follow his sayings; priests wore regular clothes and called themselves misters, led service in German not Latin and some ministers married, which created a new religious group called the Lutheran instead of seeking reforms against the Catholic Church.Protestant- A Christian who is not Catholic Peace of Suburbs- German princes decided if there state would be catholic or rottenest Act of Supremacy- English act of Parliament that recognized Henry VIII as the â€Å"Supreme Head† of the Church of England not the pope Anabaptist- Believed that people shouldn't be baptized into the Christian faith as children because they were not old enough to decide if they wanted to be Christian; taught that the church and the state should be separate, and they refused to fight wars.Viewing Anabaptists as radicals who threatened society both Catholics and Protestants persecuted them Peasants Revolt-peasants were excite d by Lather's revolutionary ideas and demanded an end to serfdom. The revolt horrified Luther so Luther wrote a pamphlet urging the German Princes to show no mercy, the army crushed the revolt massacring over 100,000 people. Feeling betrayed by Luther many peasants rejected his religious leadership.However through his writings he remained influential People Igniting of Loyola- Catholic reformer, wrote the Spiritual Exercises that laid out a day by day plan of meditation, prayer, and study. The pope made Igniting a religious order called the Society of Jesus Members were called Jesuits- concentrated on 3 ideas: 1) Founded schools throughout Europe. 2) Convert non-Christians toCatholicism 2) Stop Protestantism from spreading Johann Gutenberg- Reinvented movable type and the printing press- machine that presses paper against a tray full of inked movable type created the first completed bible called the Gutenberg Bible Johann Tested- Was raising money to rebuild SST. Pewter's Cathedral in Rome, he did this by selling indulgences, he gave the impression that by buying indulgences you could buy your way to heaven Martin Luther: Against Tested for selling indulgences Wrote 95 thesis attacking â€Å"Pardon Merchants† Believed you can only win salvation through faith and forgiveness of GodExcommunicated by Pope Leo X Charles V issued the Edict of Worms declaring Luther as a heretic, but Prince Frederick sheltered him in a castle Translated the New Testament to German Lutheran were his followers John Calvin: Wrote Institutes of the Christian Religion which expressed ideas about God, salvation, and human nature Called the few people that God chooses to save the â€Å"elect†Ã¢â‚¬ ¦ God has known since the beginning of time who will be saved-predestination Calvinist Ruled Geneva, Switzerland with theocracy (government ruled by religious leaders) Geneva was a city of high moral because of how strict he wasHenry VIII: Married to Catherine of Argon and has a dau ghter named Mary but wants a divorce so he can have a son to be the heir to the throne Pope refused to annul his marriage so he called together a session with the reformation Parliament and asked to pass a set of laws that ended the pope's power in England Act of Supremacy made the king the head of the Church of England, not the pope Closed monasteries and increased total power Anne had a daughter named Elizabeth so he imprisoned her in a tower and beheaded her 3rd wife gave him his son, Edward Erasmus:Christian humanist from Holland who wrote The Praise of Folly which made fun of greedy merchants, heartsick lovers, quarrelsome scholars, and pompous priests Believes in Christianity of the heart Wrote in Latin In order to improve society, all people should study the Bible Catherine of Argon- Married to Henry VII never had a boy so Henry wanted to annul the marriage at first the pope said no because she did not want to offend the Holy Roman Empire Charles V but later after Henry VII p ut in the Act of Supremacy- Made the English King the head of church not the pope the marriage was annulled Pope Leo X- excommunicated Luther after 95 thesis Artists: Donated- Made sculptures more realistic by carving natural postures and expressions carved the statue David Leonardo De Vinci- Artistic scientist, painted Mona Lisa and The Last Supper, A True â€Å"Renaissance Man† Raphael- Learned from Leonardo De Vinci and Michelangelo, Painted the walls of Julius II Library, Painted School of Athens, conveys the classical literature of the Renaissance and shows classical and Renaissance figures together Michelangelo- Sculpted David second, glorified the human body and explored Renaissance theme of human potential, minted the ceiling of the Sistine Chapel, Scientific artist, true â€Å"Renaissance man† Jan Van Check- Italian Renaissance, Oil-based Paintings very realistic Writers: Machiavelli- Wrote The Prince which said a prince must be strong as a lion and shrewd as a fox, he might have to trick his enemy's and even his own people for the good of the state, he was not concerned with the morally right but with the politically effective Castigation-published The Courtier with the help of Aviators Cologne Sir Thomas Moore- Christian Humanists, he was concerned with society's flaws, wrote Utopia about an imaginary land inhabited by a peace-loving people.In Greek Utopia meaner â€Å"no place† but in English it has come to mean ideal place because of Mores book Vocal Perspective- AD art Vernacular- Native language Anglican- Anglican Church= only legal Church of England Elizabeth was head of Church Presbyterian-Followers of John Knox; he was a preacher from Scotland whom spread the teaching of John Calvin and made Calvinist Scotland official religion Catholic Reformation- Helping Catholics remain loyal to the church Questions: The Renaissance began in Italy because of thriving cities, a wealthy merchant class, and the classical heritage of Gree ce and Rome. England lagged behind because of the bubonic plague and the 100 years' war.A perfect Renaissance Man- Charming, witty, well-educated, Dance, sing, play music, write poetry, skilled rider, wrestler, swordsman, self-controlled Northern vs.. Southern Renaissance Art: Northern: Focused only on Religion; about landscapes and the lifestyles of people Southern: more secular; Greek and Roman mythologies, about gods and goddesses Catholic Reformation took steps like having the Society of Jesus, Jesuits, and the Council of Trend to address the Protestant Reformation 4 movements that made up the Reformation: . 3. 4. What changes did this bring to Europe? Of Prohibited books- Institutes of Christian Religion- Index Sarandon- Patriarch- Velasquez- What city was the center of the Renaissance? Florence, Italy What type of art was the focus of the Renaissance?Realism (sometimes using Biblical scenes) The merchant family named Renaissance. Medici was important at the beginning of the Wh o led the split away from the Catholic Church in England? Henry VIII Why did England split from the church? The King wanted a male heir so he needed to divorce his wife What country did the Protestant reformation start in? Germany (Martin Luther in Wattenberg) How was the printing press crucial to Martin Luther? He could spread his beliefs more efficiently This movement resulted from the Protestant Reformation. It was an attempt to change the Catholic Church to better meet the needs of its followers. Catholic Reformation 1 .Reasons that the Renaissance originated on the Italian peninsula include all of the following EXCEPT the peninsula's A. Geographic location B. Political organization C. Religion D. Social structure E. Economic structure 2. Which of the following is NOT a Renaissance value? A. Mastery of ancient languages B. Derogate of the arts C. Scholarly achievement D. Proficiency in the military arts E. Civic duty 3. Renaissance humanism A. Devalued mastery of ancient languag es B. Urged the development of a single talent to perfection C. Valued ancient philosophers as the final authorities on all matters D. Denied the existence of God E. Valued scholarship for its own sake and for the glory it brought the city-state 4.The belief that by cultivating the finest qualities of their beings, human beings could commune with God was a conclusion of A. Guileless B. Manipulations C. The lay piety movement D. The Catholic Church in Renaissance Italy E. The doge 5. Which of the following was NOT a factor that contributed to the Renaissance artistic achievement? A. The patronage of the pope B. The invasion of Italy by the French C. The competitive spirit of competing elites D. The apprentice system E. The lack of separation between artistic and commercial aspects of the Renaissance art world 6. Which of the following did NOT enable the spread of the Renaissance? A. The Treaty of Load B.Manila's invitation to Charles VIII to bring troops to Italy C. The printing pres s D. Students and teachers migrating in and out of the Italian peninsula E. The lay piety pavement 7. Renaissance art A. Was characterized by the severe specialization of its artists B. Was characterized by religious subject matter C. Abandoned painting in favor of sculpture D. Was characterized by its concern for the human form E. Did not require patrons 8. Northern humanism A. Was less secular than Italian humanism B. Linked scholarship and learning with religious piety C. Criticized the notion that priests were required to understand the Bible D. Contributed to the Reformation E. All of the above 1 .

Books are dead Essay

It could be said that books are dead which leads to the question, ‘What are people doing instead? ‘ People are buying and using modern technology indeed of reading books because books are tedious. Would you rather read through a whole chapter in a book just to find an answer to a question, or type in key words into a search engine on a computer and the information be found instantly? Other technologies such as; video, internet and DVD, have superseded them. The more advanced technology appeals to a wider audience and society is not pressurised into enjoying it from an early age if they do not want to, as in the case of books. Books are seen as primitive and dated because they have less to offer the next generation in the form of enjoyment. Furthermore, books are not fashionable in the twenty-first century. This is because popularity within the community is directly proportional to whether the individual has the newest technology or not. The most popular individual has the most recent technological development, such as the latest mobile telephone, and the not so popular individual is left behind, still reading books. Technology is a way to ‘show off’ and ‘showing off’ is a way of making new friends and keeping the existing ones. In addition, we would not have moved forward in time without new technology. For example, in the future, we will be able to travel into space and back, which we would not be able achieve using books. Of course, the maths and science would have originated from books but you would need technology to apply it. There is not point in publishing books anymore because no one has the time to sit down and read them. This is because they are boring and it is too much effort. You also have to be in the right mood to read a book, whereas you do not need to be with technology since there are so many alternatives. Books are a waste of paper and ink, and are we not trying to save the environment? Moreover, books are made by technology, for example, the printing press is made up of machines. So why not use technology in other ways that will be appreciated more? On the other hand, books have survived every new technological development, unlike the video recorder being superseded by the DVD recorder, within a few decades. Books have, and will stand the test of time because one can escape into a story in a book and enjoy it without the need for anyone else. Disappearing into a book is an escapist fantasy because you can interpret it in so many different ways. It also makes a nice change from the more advanced technology the world has to offer.

Take-Home Quiz 3 Essay Example | Topics and Well Written Essays - 1000 words

Take-Home Quiz 3 - Essay Example There are two types of fiscal policy: discretionary fiscal policy and non-discretionary fiscal policy. Discretionarily policy is the deliberate changes in government spending and taxes in order to ensure stabilization of the economy through increased demand by achieving control inflation, full employment and economic growth. (Fisher 2011) Expansionary policy- a) When the government increases its spending then the aggregate demand will shift to the right b) The reduction in taxes will make the aggregate demand curve to shift to the right c) The application of increasing government spending and decreasing taxes. contractionary policy a) By reducing the government spending , there will be a shift of the aggregate demand to the left with prices falling down with an assumption that there is downward price flexibility b) When taxes are raised , the aggregate demand will shift to the left c) Combination of tax increase and reduction in government spending. Non-discretionary policy- These ar e automatic stabilizers which do not require any government regulations. They often take place as a result of changes in taxes as GDP changes. Recession can happen if there is the fall on consumption, investment, government spending and exports. The short term effect is the raising of unemployment. The fiscal policy is therefore to deal with unemployment. The tool that the Bahrain government can use includes raising government expenditure, lowering taxes and the combination of two. (Fisher 2011) If AD shifts to the left, it is countered by adopting discretionary expansionary fiscal policy. In the chart, assume that the RGDP1 is the full employment level of output in Bahrain. If Ad falls AD2, RGDP will fall to RGDP2 as a result of full multiplier of the changes in G, I, X, or C. Reducing taxes and increasing its expenditure will enhance the spending capability of the populace. When the government pays for the services, it will create more jobs and enhanced wages people earn that will in turn be pumped into the economy. Through pump priming the government will be able to create more jobs and improve the consumer’s capacity to buy goods. This will at the end rekindle business and improve the growth of an economy. The private sector will benefit from the ability of customers to buy their products besides enjoying cheap services funded by the government. The private sector will be able to create more jobs to the people and in turn pay more taxes to the government. Question 2 An economy can be impacted either positively or negatively by the changes in interest rates. Interest rate influences the spending patterns of consumers and the growth of an economy. If the federal government cuts the interest rate there will be a reduced cost of borrowing and therefore there will be an increased disposable income to the consumers. This will lead to higher spending and improved growth of the economy. If the fed increases interest rates, there will be reduced inflation. C onsumers will be shy of spending and injecting their money into the economy in form of investments. This will then result into an economic downturn or recession. The growth of an economy will be slow, which will in turn result to increased capacity spare and increased cases of unemployment. A growing economy is characterized by

Monster Energy Drink in Russia Essay Example | Topics and Well Written Essays - 1750 words

Monster Energy Drink in Russia - Essay Example According to the research findings, it can, therefore, be said that world economies are becoming more interdependent. Moreover, because of saturation and stiff competition in local domestic markets, companies in developed economies have to actively pursue newer markets to improve their revenues and profit margins. Today, countries in the BRICS block of countries, i.e. Brazil, India, China, South Africa, and Russia are increasingly attractive to companies seeking to expand their revenue streams and gain competitive advantages over their competitors. A situation analysis seeks to identify micro-environmental factors that influence a firm, as well as macro-environmental factors that influence the firm’s environment. This analysis indicates to a firm about the product and organizational position, along with the overall business’ survival in the identified environment. In order to understand capabilities of the firm within the identified market, the firms should be able to i dentify problems and opportunities in their external and internal environment. Monster Beverages was founded in April of 2002 as an energy drinks company by Hansen Natural Corporation, becoming the first energy drink marketed in 16-ounce cans and rising to become the second most successful energy drinks company in the world after the Austria-based Red Bull GmBH. Previously selling natural soda and fresh fruit juices, Monster Beverage revamped its product in 2002 by launching its Monster Energy drink line by increasing its caffeine and sugar content. This also prompted its change of name to Monster Beverage from Hansen Natural, reflecting a more aggressive image compared to the previous subtle impression as a fresh juice manufacturer. With energy drinks accounting for 92.7% of the company’s net sales in 2013, while juice-based beverages and carbonated drinks accounting for 5.3% and 2%Â   of net sales over the same period, the energy drinks market has become the most critical for Monster beverages.

Colorado Department of Education Website Search and Critique Research Paper - 1

Colorado Department of Education Website Search and Critique - Research Paper Example All questions concerning the organization’s aims, mission, activities, structure are answered in this section. All contact information can be easily accessed. Any visitor can read about the history of organization and even view schedule of every meeting held. In fact, the page contains thorough information about all offices of the organization. There is no doubt in organization’s transparency. There is nothing to be changed in this section because it provides thorough information which can be easily accessed. As far as the second page â€Å"SchoolVIEW† is concerned it is necessary to note that it is a bit confusing and it needs to be improved. The major problem with this page is that it is too informative. There are too many data which are not easy to comprehend. It is necessary to take one’s time to understand what all those data mean. It is a good idea to include section â€Å"learning center† which instructs how to comprehend the data. However, t his section should be in the first place, so that the website viewer step by step learned to use data available and then looked through information presented. It is also a good idea to include â€Å"community connections† section: the organization gets the necessary feedback and can improve the website. The next page â€Å"For Educators† is designed for those who teach and even only thinks about starting their teaching careers. The page is not so easy to navigate.

WHAT ARE PROBLEMS FACED BY ASYLUM SEEKERS, NEWCOMERS AND REFUGEES Assignment

WHAT ARE PROBLEMS FACED BY ASYLUM SEEKERS, NEWCOMERS AND REFUGEES ARTISTS IN THE UNITED KINGDOM TO PRACTICE ART - Assignment Example The document discusses some of the traditions and laws in the UK that the refugees ride upon. In addition, it presents some of the policies and programs on the practice of art, as well as the challenges they face hitherto. Global activities have significantly affected the influx of refugees and asylums into the United Kingdom. For instance, from the years 2001 to 2005, there was an 85% increase in Afghanistan refugees, leading to a total of about 6% in the year 2006. The decrease coincided with the ‘war on terror’. The ‘United Nations High Commission for Refugees’ has reported a constant annual drop from 2002 in asylums seeking refuge in United Kingdom (Home Office, 2008). The UK has been a place of refuge for people escaping from their countries due to family relations, colonial links and the fairness in the UK’s legal system. In addition, the UK has been known to be friendly to newcomers. However, with the recent claims trying to taint its image, the UK has come up with some policies that deny asylum seekers and refugees access to essential services, but, has not restricted the number of people visiting it. The Labour government has come up with laws that give restri ctions to people going to seek for job opportunities in the UK. Nevertheless, the same law does not restrict the number of people seeking asylum in the United Kingdom. Mostly, people looking for asylums have gone through traumatic experiences in their mother countries; hence, need to find peace in the host country. However, in the UK, the process of applying for asylum takes quite long, from months to sometimes even years. Bearing in mind the kind of experience they underwent in their country, most of them face psychological and mental issues as they await acceptance into the host country, like the UK. The situation makes asylum seekers different from other immigrants (Merli, 2002:

Why banning the use of cell phones while driving should be mandatory Essay - 1

Why banning the use of cell phones while driving should be mandatory nationwide - Essay Example Lawmakers should ban cell phone use while driving because a human life is more important than a simple phone call. Even if a driver is using a phone for something important, such as work, they are still putting others at risk. Another persons life is more important than a phone call and there really can be no comparison between the two. Second, driving and talking on the phone should be outlawed because most phone calls are not emergencies. A person would not talk on the phone while in a business meeting, so why should they when they are driving? Discounting work or emergency calls, most calls are either personal or social. If a call is not the matter of a life or death situation then it can wait until the driver can safely stop their vehicle. Finally, drivers need their full attention on the road, so by law they should not be able to use a cell phone while driving. Drivers are required to sit license tests before being able to drive, so this proves that driver have to be skilful. Talking on the phone takes away from these skills. Also, it is just common sense not to talk on the phone while driving, the same way that people would think it is silly to drive and read a book at the same time. To sum up, drivers should not be allowed to use cell phones for all of the reasons listed previously. Not only is a human life more important than a phone call, but also the majority of phone calls are not emergencies and drivers need to be fully focused on the road ahead of

In what ways do your ontological (worldview) and epistemological Essay

In what ways do your ontological (worldview) and epistemological (knowledge construction) perspectives align with (or do not align with) the world Englishes paradigm - Essay Example 210; cited in Bolton, n.d., p. 368). As such, one’s ontological and epistemological perspectives actually align with WE paradigm in terms of recognition, commitment, and firm belief that ‘English’ as an international language has evolved through time with increasing importance being acknowledged through its evident use as a universally known and accepted language. Using this premise, one’s knowledge construction on the subject, seen as a potential opportunity not only to expand personal understanding and depth of the language, per se; but more so, as a means of professional livelihood, justify the need to confirm alignment with the WE model. Therefore, through being more culturally aware of diversity in the use of English, either as a first, second, or additional language, one confirms that learning more about WE would be instrumental in echoing the relevant concepts that would be learned from this model. As more educators, like me, recognize that learning and teaching WE should be shared on a more global scale, acknowledging that learning and teaching English requires recognizing its multiple variants aligns with the WE concept. The growth and advancement being experienced in all societies worldwide confirm that applying the WE concepts would contribute to greater understanding and facilitate teaching English using the WE

Fire Safety Essay Example | Topics and Well Written Essays - 500 words

Fire Safety - Essay Example Barr, & John Eversole are of different opinion that: "the lines separating urban and rural fire/rescue departments are increasingly blurred by the combined effects of the suburbanization of America" (Barr & Eversole, 2003, p. 580) modernization/suburbanization in America was so helpful to reduce the difference between urban and rural fire rescue departments and it reflected in the capability to handle critical situations. Due to the absence of higher level safety performance, US fire fighters face deaths and injuries from higher level fire risks. When considering other high risk occupations it can be seen that there is higher level performance for overcoming higher level fire risk and thus the death rate among the fire-fighters is lower. When comparing the fire fighters death in USA in between the period of 1995 to 2004 it can be seen that there is seven fire fighter deaths per 10000 fires and at the same time in UK and New Zealand, the fire fighter death is only less than one per 10000 fires. The cases of civilian deaths relating to fire accidents in between the period 2000 to 2002 were of 1.32 per 100,000 populations. In case of UK and New Zealand it is 1.05 and 0.95 per 10000 populations respectively. In USA the direct fire loss and costs from high fire events in between the period 2000- 2002 was of 0.022%.

Progress og Women in China Essay Example | Topics and Well Written Essays - 2000 words

Progress og Women in China - Essay Example . Recently it has been in the news for its confrontations with its neighbors over territory, including the Philippines and Vietnam, as well as with another rising power in India, casting light on the growing power of China, and its growing intention to assert itself and its interests all over the world. It is interesting to find out just how women have fared historically and at present in this fascinating country, given the unusual set of historical, economic and cultural circumstances that women there find themselves in, and given the generally fascinating, strange, and multifaceted Chinese society and government (Parthasarathy; Manthorpe; Magistad; Wong; Pei). This paper explores the progress that women have made in various aspects of Chinese society, with emphasis on their progress in their professional careers, and in particular the progress, challenges, key issues and fresh opportunities for advancement by Chinese women in technical, scientific, mathematical and related career f ields. How have women fared in these respects historically? How much progress have they made in the recent past, vis-a vis the general progress that has been achieved in the Chinese national economy over the past few decades? How have the laws and the norms of Chinese society impacted women and their prospects at work and elsewhere? What are the issues that they face moving forward? What are their prospects moving forward, and what are the blocks to those? What tactics and strategies can they put to use in order to create a better future for themselves? (Parthasarathy; Manthorpe; Magistad; Wong; Pei; Amnesty International; Jacobs). II. China Overview China, with a labor pool of about 1.0024 billion workers as of late 2011, has the biggest workforce in the world. This, coupled by a booming economy backstopped by several decades of rapid growth, has propelled China into the ranks of the largest economies in the world, second only to the US by some metrics, and in some metrics already the largest world economy, poised to become even larger and more prosperous moving forward. A tangible result of this is raising prosperity for more and more of China's 1.34 billion population, as evidenced by rising per capita or per person GDP figures, estimated at $8,400 as of 2011. The scale of the country's progress economically is reflected likewise in gargantuan financial figures: GDP of $11.29 trillion dollars as of 2011, ranked third in the world by purchasing power parity metrics; a rate of growth of the economy of 9.2 percent in 2011; an official workforce of about 816.2 million people, greater than the total population of many large countries in the world; a current account balance of $280.6 billion, ranked first in the world; exports of $1.898 trillion in 2011, ranked first in the world; imports of $1.743 trillion in 2011, ranked first in the world; a rate of investment of about 54 percent of total country GDP, ranked second in the world. The range of its industries is summarized below (Central Intelligence Agency): world leader in gross value of industrial output; mining and ore

World War Two Sources Questions Essay Example for Free

World War Two Sources Questions Essay 1) Source A is a primary source. Its a message sent by Commander Paulus (of Sixth Army) to the Germany Army High Command, on 24th January 1943. We expect to find that the source is genuine and unbiased, considering the message has been sent from one German to another. The message was also not an attempt of propaganda as it was kept top secret between army generals. The information is regarding the surrender of the Sixth Army in Stalingrad in 1943. The German Army was losing considerably and couldnt keep up the strong fighting, as known in 1939 onwards. The source tells us that supplies were gravely low, and command was no longer possible. It is a very adequate explanation of why the German Army had to surrender. One main reason for the defeat of Russia was to do with the strategic positioning of the army. Almost half of the original army going to Stalingrad was redirected to the Caucacus. This caused problems later on. We also know that the Luftwaffe wasnt delivering the required amount of supplies, although Goering had promised. Not nearly half of the ammunition, food and medical supplies were being flown in. The source tells us that the front lines were crumbling. We understand that the German Army had conquered approximately nine tenths of Stalingrad, but still couldnt manage to hold the most important area, the banks of the Volga. Russians were bringing in fresh troops and supplies constantly during the night, and the Luftwaffe wasnt strong enough to eradicate the Russians during the day. The Germans were eventually pushed further back out of the city as the armys numbers dwindled. There could be however, one false interpretation of the source. Paulus asks the High Command if he could have permission to surrender (in order to save lives). This could be interpreted as the reason why they finally surrendered, but in actual fact it wasnt. Hitler had denied the request of Paulus, he expect Paulus to fight till death; every last solider. The final collapse of the Sixth Army was when Stalin and Zhukov decided to finish the Germans off. Two Russian armies went around the city from either side, eventually meeting up in the centre. They had the Germans surrounded. On the 10th of January the Russians opened fire and thousands of Germans were killed, many more taken prisoners. Finally on 31st of January 1943, Soviet troops captured Pauluss headquarters in the basement of the Univermag department store on Red Square. He and his generals and the remaining troops in the city surrendered without a fight. Therefore we can see that the source gives us a very good explanation of the background information as to why the Germans surrendered. However, the actual surrender could be misleading, and we also need to know of the Russians participating role in the whole situation. 2) Source B is a photograph of Stalingrad, entitled The Russians recapture Stalingrad. It is a primary source, however we have to be careful, because photographs can be false. They can be changed in anyway for propaganda purposes. Stalin was well known for this. Photographs are also only an instant in time, and could be misleading in many ways (we dont get to see the whole picture). Because Stalin was renowned for his propaganda methods, it is probably that the picture was taken for such an effect. Stalin wanted to show the people that Russia was strong and powerful. In the picture we can a Russian soldier holding the Soviet flag. Stalin is trying to convey the message that although Germany conquered Western Europe, Russia will never be defeated. It symbolises victory to the nation, and raises the morale after so many people had died. The buildings in the background seem to be quite stable and healthy looking, whereas we know that most of the city was covered in rubble. This was probably to give the message that the Germans didnt actually do that much damage. In the background on the picture, we can see military vehicles. It is also hard to decipher whether or not they are Russian or German vehicles. If they are German, then they were put there to show people that the Russian army is strong and powerful, and have managed to round up the German troops and keep them under control. However, I think it is more probable that they are Russian. They are military and supply vehicles. Just to re-reinforce the fact that they are able to get resources in for their people, and to make a stand. A little like when a flag is put in the centre of a newly conquered territory. To let the other side know it belongs to them. Therefore all in all, I think that the photograph was another method of propaganda, to raise the morale of the civilians. To let them know that Russia will not be conquered. The photograph shows us that. 3) Source C, a letter from an unknown soldier in 1943, is another primary source, again expected to be genuine (because it was sent from one German to another and was not a form of propaganda). The source isnt really useful in telling us why and how the defeat of the Germans came about. It doesnt mention the Russian army, or the lack of supplies and men. However, it does show us what the view of a German soldier is at the time. We can see that many Germans were dying I have seen hundreds fall and die. The Germans felt helpless and deserted. They had the view that Hitler had let them down, failed to keep his promises. The soldier now realises that Hitler had deceived them in many ways. The source can show an historian that the defeat of the German army was terrible and severe in Stalingrad. We can see that the morale had disappeared and were ready for surrendering. Source D, a cartoon by David Low (British newspaper cartoonist), is also a primary source, but a method of propaganda. We can see how the interpretation of the defeat of the German Army was being conveyed to the British public. It is quite important to an historian because it shows the outcome of the war and also Britains role in the war. The British were obviously supporting Russia, as we know that they were sending in troops. But also that the cartoon shows us that Russia was greater than Germany. Russia was really an enemy to Britain, but Germany was more of a threat to Britain (so they took the side of Russia). The cartoon shows us that the German army was small in comparison to the Russians. We can also see that it was the Russian civilians who were fighting. This is depicted by the man with a scythe and hammer in his hands, representing the industrial and agricultural workers. They were strong and brave. I think both sources are just as useful as each other. Source C shows an interpretation of the Germans, and Source D shows the interpretation of the British. But thats all, therefore I think the limitations outweigh the positive values. We dont see why it happened or how. However, there are a limited amount of sources which are able to tell all three qualities, why, how and the effects. We do however, have the valuable explanation of the effects. How people were feeling in 1943. 4) The two interpretations of why the Battle of Stalingrad came to an end, are different because the authors intended different points of view to go to a different class of audience. Source E, a primary German broadcast, is intended for the German public, therefore biased and another method of propaganda. This is contrasted with the selected piece from a Russian textbook, a secondary source, therefore biased towards the Russians. Source E, is explaining to the German public that the war had come to and end, with the German Sixth Army being defeated. That the soldiers were brave and the war was not a waste of time. The German Army had held out for a long time. The broadcast tries to get the view across that the German Army is still strong and the reason for their failure was the encirclement of the army and unfavourable circumstances confronting the forces. The reason why this interpretation is different to Source F is because the media had to send out information to make the public still feel safe, and for them not to lose their morale. They make Germany out to still be strong and that they should re-unite even further. Because it needs to give the public a sense of gain instead of loss, it leaves out the bad parts of the war. That the army wasnt supplied well enough. And that Hitler hadnt let them surrender in order to save thousands of lives. The source therefore is giving a biased view on the battle, favoured more for the German government. This is then compared with Source F, which is also biased, in favouring Russia. The source talks about a Great Patriotic war, making them seem more important than the Germans. Most of the source is correct according to the facts, for example that Hitler refused the surrender of the Sixth Army. However, it is written to interpret the German Army as being incompetent compared to the Russian civilians. However, there are limitations to the source. It says that the battle of Stalingrad was the greatest military and political event of the second world war. We know that it was the first turning point, and helped stopping Japan becoming even more involved than it already was. However, there were many important battles and turning points in the war (for example the U.S.As nuclear attack on Japan), therefore the source is biased favouring the Russians as the most important country at that time in the world. Therefore the reason as to why the two sources differ in many ways is because they were intended for different audiences. The Germans had to raise the morale of the civilians, and Russia wanted to make its people think it had the most important role in the war. Neither of the sources committing truth to the facts. 5) The Nazi defeat at Stalingrad was more important to the Russians than to the Germans. This statement is both true and false. In many ways both countries needed to win for many different reasons. For the Germans as a whole the defeat of Stalingrad was not really a necessary thing. Source G, a British secondary source tells us that maybe the battle wasnt a decisive turning point in the second world war, and that Germany was still strong. The Germans had already taken over the Caucacus, receiving the benefits of Russias main coal supplies. However, it was Hitler who had an urge to take over Stalingrad. It was mainly because the industrial town bore the name of the countries leader and possibly held an important position. It was also quite an important town to Russia, and the defeat of it would give Hitler even more power. We know that it didnt really have much benefit to Germany as a whole, as they ended up taking over most of the town with no beneficial effects occurring. As seen is sources A and C, all that happened was that thousands of men were captured and over a quarter of a million men were killed, in the biggest military blow to Germany during the second world war. However, it would have stood them in good stead for the take over of Russia. Germany failed because there werent enough supplies as the reinforcements couldnt keep up, plus the winter had a great catastrophic effect. If Germany had won, then there may have been different consequences. Russia for sure would have been turned into a superpower, with possibly billions of people under the control of Hitler. Britains hopes of winning the war could possibly be over too. If Russia was out of the war, that would strongly increase Japans power, possibly even conquering the U.S.A. Hitler occupied a huge part of Europe. He had to make sure that he kept everyone happy, especially in Germany where revolts and rebellions could have serious consequences. He had to keep the public morale high, which he had done up to now. However, the defeat of Russia would have raised morale even more. Source E and H confirms this view. Source E tells us of the type of propaganda used, and how it needed to be used to keep the people at peace. Source H a second British secondary source which states that the German people started to have doubts about their Fuehrer. They had been following him blindly, receiving victory after victory and now this, the first crisis. This is also backed up by source C, the letter from a German soldier saying he had been deceived and tricked. For Russia the defeat of the Germans was also quite important. Stalingrad was an important industrial town. It would have also been an important step for Germany to taking over the whole of Russia. The town was also not evacuated, it gave the Red Army an incentive to fight for. Also Stalin needed to keep the hopes of the Russian people of a communist state alive. He needed victory for support. Sources B and F show us how important the public view of Russia is. Source B, was predicted to be a propaganda method, trying to make the Russians look good and patriotic. It helped the Soviet morale grow stronger. Source F, which is written much later not only supports the facts but gives a biased view as well. Even years later they seem to need to make themselves look good. All this propaganda is helped again with source D. It shows the united Russia, of agricultural and industrial workers, working to fight the Germans off their territory. They were strong and patriotic. From this we can see that the take over of Stalingrad was necessary for both sides but for the different factors mentioned. Hitler needed the area for a further attack and then finally the elimination of Britain and the U.S.A in the war. Stalin needed to keep Stalingrad as it was a main industrial area and the morale and support of the people needed to be kept high. It was also quite a crucial turning point in the history of the second world war.

Main Causes of Water Pollution

Main Causes of Water Pollution The water pollution in Malaysia is originated from point sources and non-point sources. Point sources that have been identified include sewage treatment plants, manufacturing and agro-based industries and animal farms. Non-point sources are mainly diffused ones such as agricultural activities and surface runoffs. According to Malaysia Environment Quality Report 2004, the Department of Environment has recorded 17,991 water pollution point sources in 2004 comprising mainly sewage treatment plants (54%), manufacturing industries (38%), animal farms (5%) and agro-based industries (3%). Another main cause of water pollution encountered worldwide is oil spills. About 29 million gallons of petroleum enters the oceans off North America each year, shows a new study by the National Research Council. Water pollution can be classified according to the nature of pollutants, the sources releasing them and the water bodies into which they are discharged. Water pollution is measured by the concentration of pollutants in the water body and their effects on other water uses. Six categories of pollutants are recognized :- Pathogens Pathogens are disease-causing bacteria, viruses and protozoa, usually from human sewage. As pathogen numbers increase, so does the risk to human health. Biochemical Oxygen Demand Biochemical Oxygen Demand (BOD) is created by organic wastes decaying in the water body. Major sources of BOD are pulp and paper mills and municipal sewage. If dissolved oxygen is depressed to zero, all fish die and anaerobic decomposition generates noxious gases. Nutrients Nutrients, particularly nitrogen and phosphorus, enrich waters and accelerate the aging of lakes and streams (eutrophication). The resultant rich plant growth often prohibits recreational activities, and plankton blooms depress oxygen levels. Major sources of nutrients are municipal sewage and urban and agricultural runoff. Toxic Materials Toxic materials can affect the health of aquatic organisms and their consumers, and of those drinking contaminated waters. Toxicants include heavy metals, chlorinated hydrocarbons, polycyclic aromatic hydrocarbons and phthalates. They originate from many sources as a result of the large quantities of chemicals used in industries. Mixtures of toxic materials can be toxic even if their individual concentrations are below lethally toxic levels. Oil pollutants are toxic and may also smother aquatic organisms and cause the death of birds, attracted by the appearance of calm water, by destroying the waterproofing properties of their plumage. Acidification Acidification, particularly of lakes, results from precipitation of sulphur and nitrogen oxides emitted by industries and automobiles. Acidification, particularly of lakes, results from precipitation of sulphur and nitrogen oxides emitted by industries and automobiles. Acid rock drainage, the leach water from waste rock produced from mining ores containing sulphide minerals, causes acidification of surface and ground water. Temperature Changes Temperature changes from waste heat discharges can cause pollution when their elevation reduces dissolved-oxygen levels, accelerates eutrophication, affects ecological processes and blocks migration paths of fishes. Effect of water pollution Effects on Ecosystem Besides the inorganic nutrient input, with the inflow of the waste water most of them from factory, decomposition of organic wastes in river, plant nutrients such as nitrates and phosphates will takes place. This process will promotes the growth of oxygen consuming algae (algal bloom), especially the blue-green algae which produce cynotoxics can cause poisoning to humans and animals. The growth of oxygen consuming algae, which deoxygenates water mostly kill the nearest fish and other animals is referred to as eutrophication. Addition of oxygen not sufficient to support life. Effects on Human Health Nitrate polluted water can cause incidence of tumours and ulcers. Contact with pollutants can cause skin disorders due. Water pollution also causing increased case of constipation, diarrhoea and infections to intestine. It also has dangerous effects on growing foetus in pregnant women. Loss of memory power and reduced mental sharpness. One of the biggest threats for the developing countries is the disease caused by polluted water cholera caused by drinking water to Malaria where mosquitoes breed on polluted stagnant water. Regular intake of polluted water may cause sclerosis, skin legions, and problems in blood circulation, mineral deposits in bones, certain cancers and disease of the nervous system. Reduced activity of immune system. Water borne diseases like jaundice, hepatitis, gasteroenteritis will be more prevalent due to water pollution.Diseases caused by water pollution are the major cause of human death across the world. Such toxic material travels up the food chain and effec ts human through the fish and meat that we eat .Contaminated water causes the food source and plant life to be destroyed , this inversely effects the climatic and environmental properties required for human survival. Improvement of Water Quality a) Primary treatment mechanical screening and sedimentation of undissolved solids in raw sewage is done. But it fails to remove dissolve substance in this liquid. b) Secondary treatment Sewage treated- the primary treatment is brought in contact with agent such as oxygen and aerobic micro-organisms. They will break down the organic matter(can be harmfull) into harmless materials as H2O and CO2. Furthermore, chlorination is carried out to reduce the bacteria.Further treated to tertiary level zero measures are adopted for secondary treatment :- i) Trickling filter method like the filter of mineral water,sewage water passes through a thick bed of gravel stones(large stone) so that bacteria will consume most of the organic matter. ii) Activated sludge process à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ in this stage,the sewage water is pumped into an aeration tank. This tank contains sludge which consisting of bacteria and algae. The bacteria is able to decompose almost all of the organic matter and algae will undergo photosinthesis and produces oxygen to promote the growth of these decomposers. c) Reverse osmosis Ways to Help Overcome Water Pollution Water remains one of our most important primary resources, vital to our survival on Earth, yet water pollution is happenning. It is serious. How can we avoid and possibly stop it? Ignorance is the main factor. Knowledge on how to preventing water pollution and its effects to our health should be spread to community. Tighter laws should be legislated and existing laws can be improved to curb illegal dumping of trash and poisonous chemical wastes into water sources.Moreover, waste materials should be disposed off properly. Faeces have to be sent to treatment tanks. Industrial wastes should be treated before disposal, to make sure the substances are harmless.Daily household rubbish can be buried or thrown away neatly in plastic bags, to be sent to special rubbish collecting areas. Increase the campaign of recycle. Excess use of insecticides and chemical fertilizers should be avoided as far as possible. If you are using chemicals that may be harmful to the environment, store them correct ly. Improperly stored chemicals can slowly sweep into the groundwater system, to avoid groundwater contamination,so keep them in tightly sealed containers, inside of structures with cement floors.

The Effects Of Task Based Listening English Language Essay

The Effects Of Task Based Listening English Language Essay In the Malaysian educational context, the main purpose of English language instruction is to prepare learners for effective and efficient communication in English in their social and professional situations (Chitravelu et al, 1995, p.4). In many organizations, English is the main language of communication and one needs to be competent in English in order to succeed and advance in the respective organization. The importance of English language as a global language has always been a major motivating feature in the learning and use of the language in Malaysia especially as a medium to gain information in science and technology, commerce and trade as well as for entertainment and media. In April 2000, there was an issue highlighted in the mass media about the reasons behind the inability of some 39,000 graduates in the country to get a job. Tan Sri Musa Mohamad the Minister of Education at that time as quoted in the New Straits Times stated that, à ¢Ã¢â€š ¬Ã‚ ¦ employers did not just lo ok at ones qualification but also factors like personality, potential, English proficiency and experience. This implies that job seekers should try to achieve certain level of mastery of English to help them secure appropriate jobs particularly in private sector. Besides, job interviews for professional vacancies in critical fields like Law, Accountancy and Engineering are generally understood to be conducted in English (Hanapiah, 2004) In many contexts where English is regarded as a foreign as opposed to a second language, there are many problems in developing real communicative competence in learners including the ability to listen and comprehend properly. Brown and Yule (1983) believe that many language learners regard speaking skills as the criteria for knowing a language. They defined fluency as the ability to communicate with others much more than the ability to read, write and comprehend oral language. However, learning to talk in the foreign language is often considered to be one of the difficult aspects of language learning for the teacher to help students with. Unlike written language, it is also not easy to provide good models of spoken language for the foreign learners. According to Bygate (1987), one of the basic problems in foreign-language teaching is to prepare learners to be able to use the language. How the preparation is done and how successful it will be, are very much depending on how the teachers understand the aim of teaching the language (p.3). The main features of speaking which can be traced to the processing conditions of communication involve the time factor in which the words are being spoken as they are being decided and understood. The fact that the language is being spoken as it is being decided affects the speakers ability to plan and organize the message, and to control the language. Thus, mistakes often occur in the message and in the choice of words during a conversation (ibid. p12). 1.3 Objective The objective of the study is to investigate the effects of task-based listening activities on the speaking performance of FELDAs EFL learners. The difference in students speaking performance before and after undergoing the Task -Based Listening activities would be one of the main concerns in this study. A comparison will be drawn between the TBL and non TBL classes to see whether there is any difference in students speaking performance. Besides, students confidence to speak is another area of interest to be investigated in this study. It is hoped that the study will be able to identify any significant difference in students level of confidence to converse in English after undergoing the Task- based listening activities as compared to those who have not been exposed to the activities. Another objective of the study is to investigate FELDAs EFL learners attitude towards the implementation of the task-based listening activities. Expressions of either positive or negative feelings towards the task-based listening activities will reflect impressions of the effectiveness of the activities in enhancing students speaking skill. 1.2 Problem Statement Speaking is considered one of the most difficult language skills to acquire among English as a Foreign Language (EFL) students. In rural setting schools, particularly in the FELDA (Federal Land Development Authority) scheme, there is a lack of exposure and communicative use of the English language. Most students regard English as serving very limited function once they leave the classroom and as such they hardly see the need to use it in their daily life. As in the classroom setting most EFL learners rather remain silent or resort to rote learning when they are required to respond to a speaking task. As such, it is a demanding task for language teachers to provide sufficient inputs for students to be competent speakers of English (Bygate, 1987). Students usually feel insecure about their level of English and face problems communicating as well as expressing themselves in the target language. As a result, they rather remain silent as they are in fear of making mistakes and do not show active participation in speaking lessons. Ian G. Malcolm (1987) refers to the guarded and taciturn behavior of students who refuse to speak as the shyness syndrome and that this problem has been reported of Polynesians in New Zealand, various American Indian groups, Hispanics in the United States, Black Americans and Southeast Asians. Malcolm quoting Tan (1976) and Salleh (1981) says that many pupils in Southeast Asian classrooms are bilinguals whose use of the classroom language is hesitant. Yap (1979) also quoted as saying that the frequent complaint mainly in secondary schools is that learners do not respond or take too long to respond, or speak too softly (cited in Gaudart ,2003, p.2) Emphasis should thus be given to address this problem as speaking is an important element in mastering English language. Therefore, it is important to explore new methods of teaching in order to enhance students speaking performance and confidence to use the language. 1.4 Research Questions The study attempts to answer the questions that follow: 1) What is the speaking performance of FELDA learners after undergoing task-based learning activities? 2) Do task-based listening activities enhance EFL students confidence to speak in English? 3) What are the attitudes of the FELDA EFL learners towards task-based listening activities in enhancing their speaking performance? 1.5 Significance of study The findings may provide language teachers with specific language teaching procedures to enhance ESL learners ability and confidence to communicate orally in English. Besides, in a wider scope, the study can also be used as the yardstick in designing supplementary materials to assist teachers in teaching speaking skill more effectively in the Malaysian classrooms. 1.6 Definitions of terms The following terms are significant in this study: 1.6.1 Task-based Listening Activities Task-based Language Teaching (TBLT) or Task-based Instruction (TBI) makes the performance of meaningful tasks central to the learning process. The Task-based listening activities which will be used are based on authentic materials used in teaching second language. Nunan (1999) defines authentic materials as spoken or written language data that has been produced in the course of genuine communication, and not specifically written for purposes of language teaching. The materials are based on the real world context outside classroom in situations in which they really occur. Gebhard (1996) suggested some examples of the authentic materials that may serve as source for lesson planning including for listening and speaking class. The authentic listening- viewing materials include TV commercials, quiz shows, cartoons, news clips, comedy shows, movies, soap operas, professionally audio-taped short stories and novels, radio advertisements, songs, documentaries and sales pitches. In this study, the task based listening activities will include the use of audio CDs on selected stories and songs. Throughout the implementation of the activities students are required to respond to certain tasks related to the selected materials following the framework for task-based learning proposed by Jane Willis (1996) which comprise of pre-task, task cycle and language focus. Among the tasks suggested include listing(e.g. brainstorm/ fact finding), ordering or sorting (e.g. sequencing/ ranking), comparing (e.g. matching/ finding similarities or differences), problem solving (e.g . analysing real situation/ decision making), sharing experience (e.g. narrating/opinions) and creative tasks which includes all the tasks mentioned. 1.6.2 Speaking Performance Speaking in a second language involves the development of a particular type of communication skills. Because of its circumstances of production, oral language tends to differ from written language in its typical grammar, lexical and discourse patterns (Tareq Mitib, 2009). A person can be considered to be able to perform well in speaking skill when he is able to speak a language using the components correctly for example by making the right sounds, choosing the right words and getting the constructions grammatically correct. Pronunciation, grammar and vocabulary tasks will focus on the need for practice in language accuracy. At the same time, one also needs to get a clear message across and this involves choosing appropriate content or ideas to suit a situation, e.g. deciding what is polite or what might appear rude, how to interrupt or how to participate in a conversation. (http://www.britishcouncil.org/languageassistant/pdf/Unit4.pdf ) 1.6.3 School Based Oral Assessment Previously the English SPM examination had an oral examination component which was graded based on the candidates comprehension of a dialogue text and the ability to respond to a pictorial stimuli. However, the test was considered to be inadequate since students proficiency in English language continued to drop to the point where prospective employers in private and government sectors complained about the inability of graduates to converse in even the most rudimentary situations (Vinodini Murugesan, 2003). In 2002, the School-Based Oral Assessment (SBOA) was implemented for the first time on Form Four students who will be sitting for SPM in 2003 to replace the old oral assessment and this time it is considered to be in line with the communicative language teaching approach adopted in Malaysian schools. The School-Based Oral Assessment (SBOA) consists of 4 Models. The models are Model 1:Individual, Model 2:Student-Prompter, Model 3:Pair work and Model 4: Group work. Students are to be assessed twice in Form Four (using Model 1 and 2) and once in Form Five (using either Model 3 or Model 4). Marks are given based on students ability to converse on a topic effectively with appropriate responses, speak fluently using correct and acceptable pronunciation, speak coherently, speak the language using a wide range of appropriate vocabulary within context and speak using correct grammar. In some cases, students can actually request to repeat the test if deemed necessary especially when they are n ot satisfied with their mark. The total mark for each assessment is 30. When the students are in Form 5, the best mark among the three assessments will be taken and submitted together with other School Based Assessment Marks for SPM examination to the Malaysian Examination Board (Lembaga Peperiksaan Malaysia). 1.6.4 Confidence Confidence can be defined as a belief in one own ability to do things and be successful (Oxford Advance Learners Dictionary, 7th ed., 2005, p.318). It is ones perceptions of ones own abilities to achieve a stated outcome. ARCS Model of Motivational Design developed by John M. Keller of Florida State University identified Attention, Relevance, Confidence and Satisfaction as the four steps for promoting and sustaining motivation in the learning process. According to Keller, confidence helps students to understand their likelihood for success. If they feel they cannot meet the objectives or that the cost (time or effort) is too high, their motivation will decrease. Besides, confidence also provides objectives and prerequisites that help students to estimate the probability of success by presenting performance requirements and evaluation criteria. It allows for small steps of growth during the learning process, provide feedback and support internal attributions for success. Not only lear ners should feel some degree of control over their learning and assessment, they too should believe that their success is a direct result of the amount of effort they have put forth (Keller, 1983 and 1987 cited in http://www.learning-theories.com/kellers-arcs-model-of-motivational-design.html.). Confidence in speaking involves ability to speak the target language fluently using the right rules and appropriate choice of words. In speech situation, thinking, listening and speaking go on almost simultaneously and people expect feedback on or response to what they have said almost as soon as they stop speaking (Chitravelu et.al, 1995). Anxiety of making mistakes is one of the major obstacles that learners have to overcome in learning speaking because most of the time learners are reluctant to be judged by listeners. Of all the four language skills, speaking skill is probably the one most affected by personality features. Students who are confident and have experienced success are likely to be more motivated and more willing to try harder. Therefore, teachers have an important role in building up students confidence to speak by being sensitive, sympathetic and encouraging as well as selecting material that is motivating and within the ability of the students (ibid). 1.6.5 Attitudes Attitudes refer to a persons way of thinking or feeling about somebody or something; the way that he or she behaves towards somebody or something actually shows how the person thinks or feels (Oxford Advance Learners Dictionary, 7th ed., 2005, p.85). The measurement of language attitudes provides information that is useful in teaching and language planning (Richards, Platt and Platt, 1997 cited in Tareq Mitib, 2009). In this study the EFL learners attitudes towards the Task-based listening activities will be measured through the use of a questionnaire which will be developed from the findings from focus group discussions. The questions will comprise of an adaptation of Gardners (1985) Attitude/ Motivation Test Battery (AMTB) and Rossett (1982) Needs Analysis questionnaire. 1.7 Limitation/ Delimitation Since this study will be carried out within a relatively short period of time on students with average to good proficiency of English, it would thus be interesting to see if using task-based listening activities on a lower English-proficiency group of EFL students with varying time spent would have a different effect on the results. Thus, this study might not be able to represent the whole FELDA scheme students speaking performance because only two groups of students from a school will be selected. Further studies need to be conducted in order to seek similarities or differences on this issue. Chapter 2: Review of Literature 2.1 Relationship between listening and speaking Speech involves communication between people and the rules that apply to all forms of interpersonal behaviour also apply to speaking behaviour (Chitravelu et.al, 1995, p.59). Graham-Marr (2004) mentioned many reasons for focusing in listening and speaking in EFL classroom and one of them is the fact that speaking skills have been found to be a fundamental skill necessary to succeed in life. The ability to speak in the target language has always been associated with the success of learning the language. Before a person can speak the language he learnt, he should first be able to listen and understand the language. Listening should be the first and foremost skill to be acquired in learning a new language because understanding spoken words is prerequisite to speaking, reading and writing; and that comprehension should precede reproduction. Listening skill transfers to other skills and promoting listening skills before focusing on oral skills can result in increased second language acqui sition. (Cheung, 2010). The relationship of listening and speaking skills was further elaborated by Goss (1982) who claimed that listening is a process of taking what you hear and organizing it into verbal units to which you can apply meaning. Applied to speech processing, listening requires that you structure the sounds that you hear and organize them into words, phrases, sentences, or other linguistic units. Bowen, Madsen and Hilferty (1985) (ibid) defined listening as attending to and interpreting oral language. The student should be able to hear oral speech in English, segment the stream of sounds, group them into lexical and syntactic units (words, phrases, sentences), and understand the message they convey (p. 73). Gary (1975) cited in Ghazali, (2003) said that giving pre-eminence to listening comprehension particularly in the early stages of second language teaching and learning contributes advantages of four different types, namely cognitive, efficiency, utility and effective. As such, Doff (1988) added that speaking skills cannot be developed unless listening skill is also developed. In order to have successful conversation, students must understand what is said to them because later on the ability to understand spoken English may be very important for studying, listening to the radio or understanding foreign visitors. To develop this ability, students need plenty of practice in listening to English spoken at normal speed (p.163). A listening lesson gives students the opportunity to listen to native speakers conversations if the related materials are well-chosen, and, listening to the target language a lot can help the students improve in their pronunciation (Gethin and Gunnemark, 1996). Bruton (1997:14-15) argues that students need to listen to prepare themselves for their future listening. They need to listen in order to know how to produce. The better students understand what they hear, the better they will take part in spoken interactions. Although students usually face difficulties to understand the language produced by the native speakers in the listening activities, teachers have to be creative to tackle the problem by exposing students to more of the materials. At the beginning of the listening activities, teachers help may still be needed to explain to the students what is required from them. However, the dependency on teachers can slowly be eliminated later on when the students are working on the act ivities or in their groups. In order to measure the effectiveness of any speaking lesson, students need to be tested. The two main aspects of direct procedures for testing speaking according to Nation and Newton (2009) are the way in which the person who is being tested is encouraged to speak and the way in which the speaker performance is assessed. The first procedure can include interviewing, describing something for someone to draw and discussing while the latter can include rating scale, communicative result and assigning marks for the parts of an outcome (p.171). 2.2 Task-based Instruction in Language Classroom In task-based language teaching (TBLT), syllabus content and instructional processes are selected with reference to the communicative tasks which learners will (either actually or potentially) need to engage in outside the classroom and also with reference to theoretical and empirical insights into those social and psycholinguistic processes which facilitate language acquisition. Among the features identified by Nunan (1991) for this approach is the emphasis on learning to communicate through interaction in the target language, the introduction of authentic texts into the learning situation, the provision of opportunities for learners to focus, not only on language, but also on the learning process itself, an enhancement of the learners own personal experiences as important contributing elements to classroom learning and an attempt to link classroom language learning with language activation outside the classroom. According to Brown (2001), Task- based Language Teaching (TBLT) puts tasks at the centre of the methodological focus. The learning process is viewed as a set of communicative tasks that are directly linked to the curricular goals they serve. The main characteristics of TBLT according to Ellis (2003) include the natural or naturalistic use of language, learners-centred activities rather than teacher-centred, focus on form and tasks serve as the means for achieving natural use of language. Ellis also claimed that the traditional approach of Present, Practice and Produce (PPP) are inadequate. Some critics also supported this and viewed PPP as clearly being teacher-centred and therefore sits uneasily in a more humanistic and learner-centred framework (Harmer, 1988, p.66). Task can be defined in various ways. Nunan (1999) in Bahrami (2010) for example, defined a task as a piece of classroom work that involves learners in comprehending, manipulating, producing or interacting in the target language while their attention is focused on mobilizing their grammatical knowledge in order to express meaning, and in which the intention is to convey meaning rather than to manipulate form. The task should also have a sense of completeness, able to stand alone as a communicative act in its own right with a beginning, middle and an end. (p. 25). Long (1985a) as cited in Nunan (1991) suggests that a task is nothing more or less than the things people do in everyday life like for examples buying shoes, making reservations, finding destinations, and writing cheques. Breen (1987) similarly suggests that a task is any structured language learning endeavour which has a particular objective, appropriate content, a specified working procedure, and a range of outcomes for those who undertake the task. Task is therefore assumed to refer to a range of work plans which have the overall purpose of facilitating language learning-from the simple and brief exercise type, to more complex and lengthy activities such as group problem- solving or simulations and decision making (p. 23). Prabhu (1987) stands as the first significant person in the development of Task-based instructions in language classrooms. He defines a task as an activity which required learners to arrive at an outcome from given information through some process of thought, and which allowed teachers to control and regulate that process (cited in Tareq Mitib ,2009). Nunan (1989) further defines a task as a piece of classroom work which involves learners in comprehending, manipulating, producing or interacting in the target language while their attention is principally focused on meaning rather than form (p.10). He suggests that in all definitions of tasks, one can see communicative language use where the learner focuses on meaning instead of linguistic structure. Many people have studied the implementation of Task-based instruction in language classrooms and have advised using tasks in language classrooms because students motivation rises through assigned tasks. On looking at the positive results that the use of tasks may bring about in the EFL classroom, it can be said that using a variety of tasks in class gives positive results (Ruso, 2007). Bahrami (2010) examined the influence of four specific types of task-based activities of matching, form-filling, labelling and selecting on the listening ability of 90 senior EFL learners of Sadra English Institute of Darood .The data for the quasi-experimental study included two task-based tests of listening comprehension and a test of language proficiency. The result shows that there was a significant relationship between the three tasks of matching, labelling and form filling on the other hand and listening comprehension on the other. However, there was no relationship observed for the task of selec ting and listening comprehension. In conclusion, not only the listening-comprehension skill of the EFL students tended to improve through exposure to task-based input; it is also proven to be suitable for students of various levels. Similarly, Tareq Mitib (2009) who also adopted a quasi experimental design to study the effects of Task-based Language Teaching (TBLT) on developing speaking skills among the Palestinian Secondary EFL students from two schools in Israel concluded that the method succeeded in improving the students speaking skills and develop students attitude towards English language. It was found that girls speaking skill improved more than the boys when classroom practice was organized and authentic as in the case of TBLT. Boys on the other hand, did better in the conventional teaching situations. Tareq therefore claimed that task-based language teaching can be the solution for the lack of exposure to authentic English as it enabled students to practise using the language through different activities in real world tasks and in a stress free atmosphere. This finding conforms to Underwood, (1998); Gethin and Gunnemark, (1996) and Kenworthys, (1987) claims, that, exposing students to native speakers o f English Language through listening gives them the opportunities to acquire the correct model of English pronunciation which will eventually leads to intelligibility (cited in Ghazali, 2003). Awang and Md. Supie (2011) stated that, one of the main issues in second language learning is ESL learners who are less proficient in the language opt to avoid speaking in English language classes. Some learners might find speaking English in front of the class as very intimidating. In a way it implies that regardless of how many English classes students have attended, if they do not practise the language, they will not be able to improve their communication skills as well as their self-confidence. Both researchers proposed that task-based speaking activities would enable students to communicate easily as the activities are usually conducted in pair work or group work. As such, a study was conducted in Universiti Teknologi Malaysia(UTM) on 30 second year students from the Faculty of Electrical Engineering enrolled for the Advanced English for Academic Communication course in semester 2, 2007/2008. A set of questionnaire was designed and distributed to find out the students perspectiv es on task-based speaking activities in fostering their communication in English. This study also seeks to find out which types of Task-Based Speaking Activities (TBSA) that highly promotes learners communication in English. The types of task-based speaking activities used in the study were problem-solving, information-gap, and sharing personal experience or feelings. Results show that all the 30 participants agreed that task-based speaking activities improved their communication in English because the activities offered opportunities to practise the language. It was also found that students with low level of proficiency in English also participated in the TBSA during English classes and they were not intimidated by their low level of proficiency. As for the activities, problem-solving is found to be the most preferred type of TBSA that encouraged participation and use of English language. Other study related to the use of TBL includes an exploration of the implementation of TBLT in three primary classrooms in Hong Kong by Carless (2001). The subjects of the case study were three female English teachers who implemented task-based innovation over a seven months period in their primary one and primary two classrooms with children aged six to seven. Results reveal that there was a certain amount of interplay between different issues studied like for example, the more positive the teachers attitude towards TBLT, the more likely she was to take time doing the preparation of the supplementary materials for her class or to allocate time for carrying out activities (cited in Tareq Mitib, 2009). Despites many positive feedbacks of using TBL on EFL and ESL students, there are also evidences of sceptical perceptions on its implementation. One of them is in a case study conducted by In-Jae Jeon and Jung-won Hahn on EFL teachers perceptions on the practice of TBLT in Korean secondary School Classroom in 2005. Data were collected through questionnaires from 228 teachers at 38 different middle and high schools in Korea. The overall findings of the survey show that even though majority of the respondents have a higher level of understanding about TBLT concepts, teachers still retain some fear of adopting TBLT because of perceived disciplinary problems related to classroom practice. Other reason for teachers fear to adopt TBLT is related to their lack of confidence. Hence, much consideration should be given to overcome the potential obstacles such as on the part of the teachers before TBLT can really be successfully implemented. 2.3 Theoretical Framework of TBL Task-based learning (TBL) seems to gain currency since the publication of Jane Willis Framework for Task-Based Learning in 1996. N. Prabhu originally popularizes TBL in early 80s and since then has influenced subsequent models of Task Based Teaching such as Willis (1996) who developed a framework for task-based learning. Prabhu (1987) used a task-based approach with secondary school classes in Bangalore, India in his Communicational Teaching Project beginning 1979. Reports on the Bangalore project indicated that a syllabus organized around problem solving tasks and feedback can effectively accomplish and in many ways improve on what a traditional linguistic syllabus provides (cited in Tareq Mitib, 2009, pp. 53). In Framework for Task-Based Learning (1996), Willis proposed a three stages process of carrying out TBL. The stages include: pre-task (introduction to topic and task), task cycle (planning and reporting) and language focus (analysis and practice).The framework can be illustra ted as below: FRAMEWORK OF TBL (Jane Willis, 1996) Pre task Introduction to topic and task instruction (Exposure) Task cycle Use expose to tasks (6 tasks Types), planning (prepare to report outcomes), reporting, post task (optional) Focus on forms Language Focus Analysis: learners focus on form, Ask about language features Practice: teacher conduct activities TASK (Introduction to topic/ task) TASK CYCLE ( Task /Planning /Report) LANGUAGE FOCUS (Analysis Practice) In the Pre-Task stage, the learners and teachers explore the topic and the teacher may highlight useful words and phrases while helping students to understand the task instructions. The purpose of pre-task is to prepare students to perform the task in ways that will promote acquisition. As for the Task Cycle stage, the students perform the task in pairs or small groups while the teacher monitors or facilitate the lesson from a distance. During this stage students will also plan on how to report or present to the class what they have done and how they do it. At the same time teacher should encourage students to communicate in the target language while helping students to prepare w

Essay --

The Triangle of Death, The Limbo of the Lost, The Twilight Zone, The Port of Missing Ships, The Devil’s Triangle, The Hoodoo Sea, The Deadly Triangle. These and many more are names for the mysterious Bermuda Triangle. The Bermuda Triangle has been a huge mystery to many since the early 1900's. The Triangle is an area located in the western Atlantic Ocean, where supposedly many ships, people, planes, and other objects disappear unexplainably. The three points of location that connect the triangle are Miami, Florida, Bermuda, and San Juan, Puerto Rico. The triangle covers about five hundred thousand square miles of ocean. However, there is no official boundaries or markers for the triangle, just recognized linings. Over the past five centuries, more than a thousand ships and planes have disappeared inside of the triangle boundaries, and still to this day continue to do so. There are many theories behind these happenings. However, no one has yet found the real truth behind it. One of the most famous, or well-known happenings of the Bermuda Triangle is the disappearance of Flight 19. This happened in December, 1945 during a US Navy training exercise. Fourteen crew members on a route mission disappeared after sending out many radio messages, and when two Martin Mariner rescue planes came to search for them, only one came back while the other strangely could not be found. It is still not fully known what went wrong here. Many wrecked parts from Flight 19 have never been recovered. More famous incidents of the Bermuda Triangle are: The USS Cyclops and three hundred and nine crew members went missing in 1918, the Douglas DC-3 plane with thirty-two people that went missing in 1958 (no trace of aircraft was ever found), and a yacht that was... ...iangle disappearance is no more logical than trying to find a common cause for every automobile accident in Arizona.† Neither maritime insurance leader Lloyd’s of London, or the U.S. Coast Guard, do not see the Bermuda Triangle as an especially dangerous place. They say, â€Å"In a review of many aircraft and vessel losses in the area over the years, there has been nothing discovered that would indicate that casualties were the result of anything other than physical causes. No extraordinary factors have ever been identified.† So it is ultimately up to you to decide what you believe in when it comes to the Bermuda triangle. While it has become very popular to link the Bermuda Triangle to paranormal activity, most investigations claim they happen from bad weather and human error. With all the hundreds of theories, still today, the mystery of the Bermuda Triangle remains.

Activity Based Costing Essay -- essays research papers

Introduction Activity Based Costing (ABC) addresses internal operating concerns and is an augmentation to the traditional cost management system. It is not a replacement for traditional accounting, but makes use of the source documents provided from standard job costing systems. ABC looks at a business unità ¢Ã¢â€š ¬Ã¢â€ž ¢s events as cost drivers and assigns all company resources and accumulated costs against those events in a time-phased sequence. Revenue tracking provides management with a different point of view on the profitability of products and services, providing insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. ABC is being ostensible by the accounting industry as the wave of the future and is gaining broad acceptance within larger organizations. This system is intended to provide performing entities and management alike. History of ABC Activity Based Costing (ABC) is an approach to costing that considers the resources consumed by activities in order to create and deliver a product or service. It evolved in the mid-1980s to improve the allocation of manufacturing overhead costs to products, but it soon became apparent that activity-based costing systems could be expanded to include non-manufacturing costs (Langfield-Smith, Thorne & Hilton, 2004). Review of ABC Whereas the underlying assumption of a conventional costing system is simply that products cause costs, an activity based costing system assumes that cost objects (e.g. juice) creates the demand for activities (e.g. manufacturing), which in turn causes resources to be consumed (e.g. manufacturing time, outlet space, etc.) and causes costs. Cost objects are the reason for performing activities, and activities are the processes or procedures that cause work and create costs. ABC analyses costs from the perception of the how much a particular activity costs, and the amount of resources consumed by the end product of the activity. Using activity based costing differs from traditional cost accounting in that the focus is on the activities that are required to produce an end product, rather than assuming that the volume of the end product is the only driver of costs. A cost driver is ... ... operations Problems with ABC While activity-based costing may yield more detailed product cost estimates, it must pass a cost benefit test before being implemented. Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. This can be a complex task involving the teamwork of management, production, accounting, purchasing, marketing and many others. A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, there might be underestimation of the task of collecting activity driver data, and the implementation of this system may be considered a financial management which might cause insufficient commitment from operational managers. We should use activity-based costing if we find the benefits from the new system exceed its costs. REFERENCE 1.  Ã‚  Ã‚  Ã‚  Ã‚  Innes, J & Mitchell, F. (1991), à ¢Ã¢â€š ¬Ã…“Activity Based Cost Managementà ¢Ã¢â€š ¬?, CIMA 2.  Ã‚  Ã‚  Ã‚  Ã‚  Smith, K.L., Thorne, H., Hilton, R.W., (2004), à ¢Ã¢â€š ¬Ã…“Management Accounting à ¢Ã¢â€š ¬Ã¢â‚¬Å" an Australian perspectiveà ¢Ã¢â€š ¬?, 3rd edition, McGraw Hill

Health Spa

Space aims to be the premier spa/salon in the Raleigh, NC area. Through a unique combination of offered services and products, they will quickly gain market share. SoulSpace will provide customers with a relaxing, rejuvenating atmosphere where all of their mind and body needs can be met. The business will be set up as a partnership with Steve Long, Debby Long, and Linda Hill-Chinn owning equal portions of the operation. Products and Services SoulSpace offers a wide variety of mind and body healing services and products.The salon aspect of the business will provide both males and females with any type of hair styling services. The spa business is devoted to providing holistic methods of massage, body work, and energy work. This is all done in a relaxing, serene setting. Location SoulSpace has chosen Raleigh, NC as their city for the business venture. Raleigh has consistently over the last few years been voted the best place to work and live in the USA, frequently making the top five a nd ten lists of Forbes, Money, and Inc. magazines.Raleigh has one of the most educated populations that loosely correlates to earning potential, or at least indicates a higher average household income. Additionally, the downtown  area has undergone a recent renovation that has attracted a lot of new businesses as well as become a hot urban area. Competitive Edge SoulSpace's competitive edge is their unique combination of services, location, and customer-centric focus. Both the extraordinary services and location has been detailed previously. SoulSpace has set out since its inception to provide quality, dependable services.SoulSpace has an innovative training program that is extensive in its depth, properly training employees to provide an unprecedented level of customer service. All customers will leave SoulSpace with a feeling that their needs were met well beyond any expectations that they previously had and far better than any competitor. This customer-centric business model is not just rhetoric, there are financial incentives in place for employees to offer unprecedented levels of service. This will ensure a high rate of return customers, allowing SoulSpace to meet their ambitious goal of 90%. FinancialsSoulSpace has forecasted substantial sales revenues by year two. Also by year two the business will reach profitability and have achieved  a healthy profit before taxes. When SoulSpace begins their fundraising efforts they will consider options such as LLC status to replace the partnership business formation that they have currently adopted. SoulSpace is an exciting business that provides a combination of sought after services that are not currently offered by a direct competitor. SoulSpace will provide a relaxing, serene setting for a variety of mind and body rejuvenation services for the booming Raleigh population. . 1 Objectives The objectives for SoulSpace are outlined below: 1. Substantial sales  revenue by end of second year. 2. Profit before ta x by end of second year. 3. Have clientele return rate of  90% by end of first year. 4. Become established community destination by end of  first year. 1. 2 Mission SoulSpace will provide a comforting, yet stimulating, atmosphere in which customers will be able to relax both their body and mind, reconnecting their daily lives to their true purpose through a wide range of holistic methods including massage, body works, energy works, and hair styling.SoulSpace will establish itself as a dependable destination to which they can always come to escape the stresses of life, and rejuvenate their energies, their souls, and their lives. 1. 3 Keys to Success 1. Quality and skilled employees familiar with energy work and oriented to a soothing spiritual disposition. 2. Establish trust within the community that each customer's needs will be taken care of during every visit. 3. Easily accessible location. 4. Effective advertising. Company Summary SoulSpace Holistic Spa and Salon is a new des tination offering customers the unique combination of hair styling, massage,  body and energy work, and raining, all in one beautifully serene setting. Soulspace will offer all ranges of hair styling, therapeutic massage, manicure, facial, sauna, Reiki, therapeutic touch, and specific complimentary product offerings. The goal and promise of SoulSpace can be summed up in our name and slogan:  SoulSpace Holistic Spa and Salon–Rejuvenate Your Life! 2. 1 Company Ownership SoulSpace, at this time, is a privately held partnership, owned by Steve and Debby Long and Linda Hill-Chinn. In the course of fund raising, we will explore the feasibility of both a partnership, and a limited liability partnership. . 2 Start-up Summary In the following  table, the start-up cash has been marked for the estimated amount needed to cover operational expenses for the first two months. Start-up Funding| | | Start-up Expenses to Fund| $94,000| Start-up Assets to Fund| $66,000| Total Funding Requ ired| $160,000| | | Assets| | Non-cash Assets from Start-up| $6,000| Cash Requirements from Start-up| $60,000| Additional Cash Raised| $0| Cash Balance on Starting Date| $60,000| Total Assets| $66,000| | | | | Liabilities and Capital| | | | Liabilities| | Current Borrowing| $0| Long-term Liabilities| $0|Accounts Payable (Outstanding Bills)| $0| Other Current Liabilities (interest-free)| $0| Total Liabilities| $0| | | Capital| | | | Planned Investment| | Investor 1| $66,000| Investor 2| $47,000| Investor 3| $47,000| Additional Investment Requirement| $0| Total Planned Investment| $160,000| | | Loss at Start-up (Start-up Expenses)| ($94,000)| Total Capital| $66,000| | | | | Total Capital and Liabilities| $66,000| | | Total Funding| $160,000| Start-up| | | Requirements| | | | Start-up Expenses| | Legal| $4,000| Stationery etc. | $2,000| Brochures| $3,000| Construction/Design| $30,000|Insurance| $3,000| Rent| $20,000| Research and Development| $0| Expensed Equipment| $15,000| Other| $17 ,000| Total Start-up Expenses| $94,000| | | Start-up Assets| | Cash Required| $60,000| Start-up Inventory| $6,000| Other Current Assets| $0| Long-term Assets| $0| Total Assets| $66,000| | | Total Requirements| $160,000| 2. 3 Company Locations and Facilities Target sites for SoulSpace  include downtown Raleigh in the Warehouse District and Art Districts, West Raleigh near Entertainment Sports Arena, and a  rural area off route 40/440 between Raleigh and Cary.SoulSpace will need at least 4,000 square feet (sq. ft. )  of space. Initial estimates put leasing between $12/sq. ft. to $28/sq. ft. (inclusive of tax and accommodations). Contact has been made with Mary Hobbson of Grub & Ellis Real Estate for 4,200 sq. ft. at 510 Glenwood Avenue downtown Raleigh. This site is within the target priority area in part of the Warehouse District in what is now referred to as Glenwood South. The lease is $28/sq. ft. , making estimated payments at $9,800/month, the most expensive of all targ et sites.We also have met with Peter Pace of York Properties when shown the space available at 200 West Street in Raleigh's Warehouse district. This space is in priority target range, and will be two blocks from the Raleigh Commuter Rail Hub due to open in the next five to eight years. The location is spacious at 10,000 sq. ft. , with first floor (5,000 sq. ft. ) leasing at $12. 50/sq. ft. and the basement floor (5,000 sq. ft. ) leasing at $8/sq. ft. , which averages out to $10. 25/sq. ft. for the entire 10,000 sq. ft. location.This makes this space cheaper than the other locations, and has twice the space. We have also met with David Stowe of Anthony Allenton Real Estate when shown space at the Royal Bakery on Hillsborough Street across from Meredith College. This location is within priority target, and has 6,000 sq. ft. at $20. 60/sq. ft. This site is extremely attractive for it offers many accommodations such as plumbing, electrical, and hvac, that will save us tremendously on co nstruction costs, thusly counterbalancing the expense of rent, which is only $300, over our high-ended estimated budget.Also, this space is primely located on Hillsborough, 1/4 mile from the Beltine, and two miles from Highway 40. It is also the site of a future Commuter Rail Station. They have also built a large parking decking which will be free to all patrons. Products and Services SoulSpace will provide customers with personal beautifying and relaxational services and complimenting products, as well as training in specific forms of energy work, accessible materials on a wide range of health-related topics, and the option to purchase artwork displayed in SoulSpace.Explanations and/or consultations will be provided on all services and products if needed. 3. 1 Product and Service Description 1. Men and Women Hair Styling:  Men's  ($30 average)  and women's  ($40 average)  color ($75), perm ($80), and combos ($80-$120). Selected hair care products (shampoos, conditioners, cleansers, brushes, mirrors) will be sold as well. 2. Body Works:  Massage ($60), other massage/body works ($65 average), facials ($60 average), manicures ($45), pedicures ($50-$65), waxing ($20 average), aromatherapy ($40), and combos ($60-$200 depending).Specific complementing products will be sold as well. 3. Energy Works:  Reiki (1/2 hour $35, 1 hour $60), energy revitalization (1 hour $60), and therapeutic touch (1 hour $60). Customers will include  people wishing to strengthen their physical body, mind, and spirit through the cleaning and revitalizing of their energetic system (i. e. , aura, human energy field). The Reiki offered will be traditional Usui Shiki Ryoho, the predominant form of Reiki practiced worldwide, which originated in Japan from it's rediscoverer Dr. Mikao Usui. Reiki is a hands-on â€Å"stepping† method of balancing the energy field.Energy revitalization and therapeutic touch are energy field cleansing and revitalizing techniques working with t he outer levels of the energy field along with Reiki. 4. Artwork: Most of the artwork in SoulSpace will be  by local artists, for sale to the customers. SoulSpace will earn a 15% commission on each piece sold. This adds an extra element of community integration to SoulSpace with an added emphasis of the art being from beginning artists, and that the art be spiritual and/or modern in form. 3. 2 Competitive Comparison There are many salons in the greater Raleigh area but no direct competitors.There are many places offering massage, but there are only ten day spas, of which only four are a spa/salon. There is one place offering energy work, in Clayton (30 minutes southeast from downtown Raleigh). All energy work practitioners are private, of which there are only ten working full-time, with most of them concentrating on other alternative modalities, and an estimated ten (twenty at the very most) part-time energy practitioners. Not including Chapel Hill and Durham, the above service an estimated population of at least 800,000, with that figure growing by an estimated 6,000 persons daily. . 3 Sales Literature Services brochure, logo/slogan with advertising to be included, and a planned website. 3. 4 Fulfillment SoulSpace services sell themselves as a natural way to rejuvenate one's life. 3. 5 Technology SoulSpace will sell complementing products of the highest quality that have not been created through the testing of animals, and are of the latest scientific knowing for effecting the desired results for body beautification and energetic balancing maintenance. 3. 6 Future Products and Services SoulSpace will add healing touch when Steve Long earns his certification.SoulSpace will always  remain involved with the best spa relaxational techniques offered, and will implement them if deemed appropriate and feasible for SoulSpace clientele. Market Analysis Summary There are no exact competitors, and few related competitors in the greater Raleigh area. There are no rel ated competitors in the downtown Raleigh area. The space at 510 Glenwood was recommended to us by the managing realtors because they had targeted that space for a spa type tenant. By nature of the service SoulSpace will provide, success will be readily achieved. 4. 1 Market SegmentationOur target market will be divided by salon customers and spa customers. Salon customers will be from every age and gender; however, since the salon and spa will be in direct association with each other, we expect that the spa market segment will greatly affect the salon market segment. Thusly, our target market segment will be male and female professionals and retirees, from the age of 25, with individual and household incomes greater than $25,000. Market Analysis| | | Year 1| Year 2| Year 3| Year 4| Year 5| | Potential Customers| Growth| | | | | | CAGR| +$25K 5 mi. Radius Raleigh| 2%| 50,500| 51,510| 52,540| 53,591| 54,663| 2. 0%| +$25K 5 mi. Radius West Raleigh| 2%| 53,000| 54,060| 55,141| 56,244| 5 7,369| 2. 00%| Total| 2. 00%| 103,500| 105,570| 107,681| 109,835| 112,032| 2. 00%| 4. 2 Target Market Segment Strategy The members of these market segments have luxury money on hand, and lead professional lives  filled with stress at a consistent level. All persons usually need hair styling regardless of income level, and make the effort to find the money available to style their â€Å"look. † 4. 2. 1 Market Needs People love to pamper themselves, especially people who have achieved a modicum level of professional success.Raleigh has become  a bastion for the successful, having consistently been named as one of the best cities in America to live and to do business in since the mid 1990's. This has created a community of wealth, mobility, and growth. Raleigh has successfully implemented a refurbishing plan of â€Å"old† downtown, which now makes Glenwood South, the Warehouse District, and Hillsborough Street one of the most popular destinations in the whole city. 4. 2. 2 Market Trends With the refurbishment of Raleigh's Warehouse District, including Glenwood South, and it's continual development of downtown Raleigh, this area will nly become more popular. 4. 2. 3 Market Growth When  Forbes, Inc. ,  and  Money, Inc. listed Raleigh as the best place to live and do business, and subsequently listed Raleigh in the top five and top ten in the following years, a population boom ensued in the late 1990's. The North Carolina census released in October 2000 reports  that an average of 6,000 persons per day were relocating to the greater Raleigh area. According to this census, the Triangle has one of the highest concentrations of Ph. D. ‘s per square mile in the world. The average income per household is $40,000-$60,000  and climbing.According to the  Raleigh News & Observer  reports of Raleigh City Counsel meetings concerning growth, the continuing refurbishment of downtown Raleigh is a top priority, along with a complete overha ul of the mass transit system. New buses and taxis are funded and are to be implemented during the next two years. A Commuter Rail System run by the Triangle Transit Authority is supposed to be finalized May 1, 2001, and completed by 2007-2008, with rail stations throughout downtown, running up Hillsborough Street going to RDU Airport then connecting to Chapel Hill and Durham; later phases include branch rails to North Raleigh.The refurbishment plan continues, and downtown is now populated with more destinations than ever, with the plan growing even more businesses. The future looks very promising for a thriving downtown with a continual presence of customers. 4. 3 Service Business Analysis We are part of the retail health and beauty industry which has four major types: 1. Salons: Stores with only hair styling services and products. 2. Day Spas: Stores specializing in body health maintenance through a variety of services and products. 3.Day Spa & Salon: Stores combining the serv ices of the two aforementioned. 4. Health & Beauty Products: Stores selling only merchandise products covering the wide range of products available but not inclusive of those sold by salons and spas. 4. 3. 1 Main Competitors The main competitors are Salon 21 with a location in downtown Raleigh, Von Kekel with locations in East Cary and North Raleigh, Soigne' with a location in mid North Raleigh, Emerald City with a location in Northwest Raleigh, Image with a location in far North Raleigh, Millennium 2000 with a location n North Raleigh, Devine with a location in mid North Raleigh, and Warren Scott with a location in far North Raleigh. Also, by nature of their popularity we must also include these spas as main competition: Skin Sense with locations in downtown Cary and far North Raleigh, and Iatria in far North Raleigh. Strengths of the above are services offered: location proximity to major housing developments, and name recognition. The weaknesses of these competitors are gener al lack of promotion, concentration mainly in North Raleigh.With our target location being downtown Raleigh, we will be servicing East, South, West, and Old Raleigh, as well as downtown commuters. There are no salon-spas in West Raleigh, the closest being Von Kekel in East Cary, and the spa only Skin Sense also in Cary. The only downtown competitor, Salon 21, is very small, not very well known, and concentrates most of their business on the salon end. Our market advantage is wide open, and will give us the opportunity to service a large population base that is not currently being well served.When you include our service of energy works, we become the sole provider of all three services of hair works, body works, and energy works  not only in downtown Raleigh, but for the entire greater Raleigh area. 4. 3. 2 Business Participants Industry participants are those whose services include salon and spa offerings. Salon services concern hair styling, while spa services concern body relax ing and rejuvenating offerings such as massage, and nail  and face works. 4. 3. 3 Competition and Buying PatternsCustomers choose spa and salon services based on proximity to their daily travels from home and work, reputation for quality, and good pricing. With our combined services, we expect to compete mainly against other combination spa-salons. Strategy and Implementation Summary 1. Emphasize quality, originality, and dependability of service. We will differentiate ourselves from our competitors by offering a staff of practitioners who are not only certified in their professions, but will be trained in understanding the dynamics of individual energy systems so as to maximize the connection to their client and more easily meet the needs of he client. 2. We will provide a unique atmosphere. From the name to the ambience of our salon, SoulSpace will distinguish itself as a completely trustworthy and soothing setting where customers can enjoy being pampered and escape the stress o f their everyday lives. 3. Build a community relationship-oriented business. We will focus on strengthening the trust of our customer base, and providing not only services, but information that will aid everyone in the progression of obtaining a balanced and healthy lifestyle. We will also work with local artists to provide their work to inspire our customers. 5. Value Proposition Our value proposition is that we will bring a unique mode of relaxation and fulfillment to our community. When people are relaxed, comfortable, and happy, they have the ability to work harder, concentrate better, feel   physically, emotionally, and mentally balanced, and give that happiness back into their homes, workplaces, and community. Simply put, our value proposition is that we help our community become a better place to live and work. 5. 2 Competitive Edge Our competitive edge is  a combination of our unique services, outstanding location, and our interaction with customers.By providing our cust omers a holistic and integrative spa and salon, we build relationships of trust and satisfaction. Our customers will come to depend on our unique services and fulfilling environment. 5. 3 Marketing Strategy Our marketing strategy is the key to our success: 1. Emphasize  our name and unique services through advertising. 2. Focus on the convenience of our location. 3. Build community relationships through unique and quality service, friendly and caring atmosphere, and establishing absolute dependability of our services. 5. 3. 1 Promotion StrategyOur promotional strategy will be two-fold:  first phase promotion will deal with advertising before, during, and six months following our opening; the second phase advertising will deal with all  long-term advertising. 1. FIRST PHASE PROMOTIONS A. Advertising We will utilize local newspaper, local social and health magazines, local radio, local television, mail-outs to all households within the immediate five mile radius, and  mail-out s to all local business within a five-mile radius. B. Internet We will have a comprehensive website. C. AlliancesWe will place our brochures within the offices of our medical referral clients. 2. SECOND PHASE PROMOTIONS A. Advertising We will continue to place ads in the local social  and health magazines year around. Mail-outs will be done again within a five-mile radius one year later after opening, then again only every three to five years. Radio and television ads will be done only when we have sale promotions during the most stressful times of the year for the Christmas season, and graduation; television ads are not certain, we will evaluate their effectiveness before further implementation.B. Internet We will continue to have a comprehensive website. After the  first six months, and certainly after the first year, we will evaluate the viability of having target clients advertise on our site, and conversely, we will evaluate viability of advertising on our target clients we bsites (if applicable). C. Alliances This type of advertising will be implemented once we have grown beyond our break-even point. We will also form advertising alliances with any business with whom we share common business goals.We will also implement mutual perks with our business and restaurant neighbors which will aid in local visibility. Advertising promotions with certain restaurants will also be considered. 5. 3. 2 Marketing Programs Owner Steve Long will be responsible for marketing SoulSpace through the advertising channels. The general manager will be responsible for assisting with the implementation of alliance advertising partnerships. Our advertising budget is $10,000 for the first year. Advertising will begin one week prior to opening. 5. 3. 3 Positioning StatementWe will automatically position ourselves as one of the top spa-salons in the greater Raleigh area. Considering that none of the other competitors will offer the range of services we will, or that their staffs will be trained like ours, and that there are not any spa-salons of our type in our target locations, we will be able to provide services to a portion of Raleigh populace not currently being tapped. 5. 3. 4 Pricing Strategy Our pricing strategy will be similar to that of our competitors. We will not charge over, nor substantially under, standard prices for our services.We will be paying our employees a higher straight percentage of their total individual customer sales than our competitors. This will allow us to hire the best employees, and have a built-in motivational factor that will keep them working hard and happily. 5. 4 Sales Strategy 1. Our umbrella sales strategy is to sell SoulSpace to public consumers as a uniquely desirable destination that will enhance their lives. 2. We will sell SoulSpace through each employee's skill, courtesy, and warmth, creating a trusting impression on all customers, thusly establishing loyalty and return.We will ensure each visit to SoulSpace is a relaxing and memorable experience, so that  customers can always depend on our brand of service when they arrive. 5. 4. 1 Sales Forecast The important elements of the Sales Forecast are shown in the chart and table below. Initial sales forecasts indicate vigorous first year  sales,  almost doubling by the  end of second year, then leveling out somewhat by the  end of third year. These figures are based only on revenue from minimum average estimates from salon stylings and spa massages only, with sales cost reflective of the 60% commission earnings to each stylist/therapist.Sales Forecast| | Year 1| Year 2| Year 3| Sales| | | | Salon Styles Only Revenue| $717,500| $1,400,000| $1,600,000| Spa Massage Only Revenue| $182,500| $350,000| $400,000| Total Sales| $900,000| $1,750,000| $2,000,000| | | | | Direct Cost of Sales| Year 1| Year 2| Year 3| Salon Styles Only Revenue| $429,300| $840,000| $960,000| Spa Massage Only Revenue| $109,500| $210,000| $240,000| Subtotal Direct Cos t of Sales| $538,800| $1,050,000| $1,200,000| 5. 4. 2 Sales Programs 1. Our comprehensive brochure will explain  the holistic nature of our services, and how this benefits the customer. 2.Our website will be comprehensively informative of our services and their benefits. 5. 5 Strategic Alliances We will form alliances with our referral practitioners, local restaurants, offices, and businesses who will be strategically beneficial for generating new customers; we will also form alliances with  local certified massage schools and hair styling schools. 5. 6 Milestones The following table lists important store milestones, with dates, implementation duty, and budgets for each. The milestone schedule emphasizes the timeliness for implementation per the sales and marketing targets listed in detail in the previous topics.Milestones| | | | | | | Milestone| Start Date| End Date| Budget| Manager| Department| Business Plan| 1/15/2001| 2/1/2001| $0| Steve| Owner| Financial Backing| 2/1/2001| 2/5/2001| $200,000| Steve| Owner| Design Contractor Retainer| 2/5/2001| 5/1/2001| $5,000| Steve| Owner| Construction Contractor Retainer| 2/5/2001| 5/1/2001| $20,000| Steve| Owner| Lease Agreement| 1/17/2001| 2/12/2001| $20,000| Steve| Owner| Logo Design| 2/12/2001| 3/1/2001| $1,000| Steve| Owner| Business Cards (Initial)| 2/19/2001| 3/1/2001| $300| Steve| Owner| Brochures| 3/1/2001| 5/1/2001| $3,000| Steve| Owner|Grand Opening| 5/1/2001| 6/1/2001| $0| Steve| Owner| Seven Customers Per Stylist/Therapist| 8/1/2001| 9/1/2001| $0| Steve| Owner| Totals| | | $249,300| | | Management Summary The management philosophy of SoulSpace is based on respect for each of our fellow employees, respect for every customer, and individual responsibility. SoulSpace's success is dependent on the warmth and uniqueness of its atmosphere which is generated by a fun-loving and caring employee. The management team will consist of the owner, general manager, and assistant manager (if deemed necessary).We will hire only those whom demonstrate  the qualities necessary for working in a nurturing environment, and the willingness to move forward in study of energetic principals if not already so trained. We will be hiring the ultimate â€Å"people persons. † 6. 1 Organizational Structure Our initial team consists of 14 employees, inclusive of a general manager and an assistant manager,  both of whom will be active stylists/therapists. Employees will be in from the two store divisions of spa and salon. On the salon side there will be 10 stylists and one or two receptionists.There will be room for expansion to 12-15 stylists and three receptionists. The spa side will consist of three massage therapists, one energy therapist, one nail specialist, and one receptionist. There will be room for expansion to five to seven massage therapists, and  two to three energy therapists. 6. 2 Management Team Steven J. Long, co-owner, president:  Founded SoulSpace in 2001. He has a degree in psyc hology from NC State, a  concentration in industrial/organizational with emphasis on communication.He has been a Reiki Master Usui Shiki Ryoho since 1996 and operates part-time healing practice from home. He has  eight years management experience, six in retail, two in electronic component rep field for distribution. Mr. Long spent  three years in the modeling industry, one as model and two as the manager of an agency in Raleigh in 1991. Deborah L. Long, co-owner:  Debby will not be directly involved in daily operations, but will assist Steve in general organizational planning and vision implementation. Debby currently is the number one co-location sales manager for SpectraSite, Inc. here she has worked for two years. She spent several years as an executive assistant at TDK of America's Distribution Sales Center in Chicago, and at Cotton Incorporated. She is a level two Usui Shiki Ryoho. Linda Hill-Chinn, co-owner, CFO:  Linda is retired after having spent 15 years as seni or national staffing specialist for the American Hospital Association in Chicago, as well as serving on their board of directors for several national projects. She also spent several years managing Planned Parenthood of Chicago.Linda holds a Masters of sociology  from Brown University. Jennifer McElravey, general manager: For the past nine years, Jennifer has been one of the top stylist for Mitchell's Hair Design of Raleigh and is currently a level five stylist, Salon Designer of the Year '94-97, and received  extra training at Vidal Sassoon of London, Highest Salon Retail Sales four different years. Jennifer is also a level two Usui Shiki Ryoho. 6. 3 Management Team Gaps We believe the experience of our team covers the needs to make the business plan for SoulSpace a very successful reality.The assistant manager is not named here because that position will be named from the pool of stylists/therapists that will be hired previous to our opening. 6. 4 Personnel Plan The Personnel Plan below reflects our projected need at opening, and carries through the second year expansions. Personnel Plan| | Year 1| Year 2| Year 3| Steve Long, Owner, President| $65,040| $65,040| $65,040| General Manager| $60,000| $60,000| $60,000| %100 Commissioned Employees| $150| $156| $156| Receptionist| $15,360| $15,360| $15,360| Receptionist| $15,360| $30,620| $30,620| Total People| 17| 18| 18| | | | | Total Payroll| $155,910| $171,176| $171,176|Financial Plan The premier element in our financial plan is initiating, maintaining, and improving the factors that create, stabilize, and increase our cash flow: 1. We must create visibility so as to create customer flow. 2. We must maintain a dependable,  happy employee force so as to minimize turnover. 3. Create a brisk turnaround on our retail and art products, always maintaining viable stock levels. 7. 1 Important Assumptions The key underlying assumptions of our financial plan shown in the following general assumptions table are: 1. W e assume access to equity capital and financing to support our financial plan. 2.We assume our financial progress based on realistic sales to minimum sales against highest expenses. 3. We assume there will not be an economic crash that would greatly hinder our target market's access to their personal luxury funds. General Assumptions| | Year 1| Year 2| Year 3| Plan Month| 1| 2| 3| Current Interest Rate| 10. 00%| 10. 00%| 10. 00%| Long-term Interest Rate| 10. 00%| 10. 00%| 10. 00%| Tax Rate| 2. 50%| 0. 00%| 2. 50%| Other| 0| 0| 0| 7. 2 Key Financial Indicators Our most important Key Financial Indicator is when each stylist averages seven customers per day and each therapist averages three customers per day. . 3 Break-even Analysis For our Break-even Analysis we assume estimated monthly operational costs which include payroll, rent, utilities, and other running costs (not including employee draw fund considerations). Payroll alone is only estimated to about 1/2 of those costs. The ana lysis shows what we need to generate in  revenues per month to break even. This total is 13% less than estimated monthly store gross. This estimation does not include revenue from any other store sources, and is based on a salon customer average of $36 and spa customer average of $60. Our average per customer revenue is estimated at $39.Considering our minimal assumptions show a monthly total customer average of 1,922, we therefore believe our break-even figures can be readily maintained. Break-even Analysis| | | | | Monthly Revenue Break-even| $73,567| | | Assumptions:| | Average Percent Variable Cost| 60%| Estimated Monthly Fixed Cost| $29,525| 7. 4 Projected Profit and Loss There are two important assumptions with our Projected Profit and Loss statement: 1. We  expect to have to pay out from the Draw Fund occasionally. 2. Our revenue is based on minimum estimated averages against highest expense expectations. Pro Forma Profit and Loss| Year 1| Year 2| Year 3| Sales| $900,000| $1,750,000| $2,000,000| Direct Cost of Sales| $538,800| $1,050,000| $1,200,000| Other| $0| $0| $0| Total Cost of Sales| $538,800| $1,050,000| $1,200,000| | | | | Gross Margin| $361,200| $700,000| $800,000| Gross Margin %| 40. 13%| 40. 00%| 40. 00%| | | | | | | | | Expenses| | | | Payroll| $155,910| $171,176| $171,176| Sales and Marketing and Other Expenses| $34,000| $39,000| $41,000| Depreciation| $0| $0| $0| Rent| $120,000| $120,000| $120,000| Leased Equipment| $0| $0| $0| Utilities| $9,000| $9,000| $9,000| Insurance| $12,000| $12,000| $12,000|Payroll Taxes| $23,387| $25,676| $25,676| Other| $0| $0| $0| | | | | Total Operating Expenses| $354,297| $376,852| $378,852| | | | | Profit Before Interest and Taxes| $6,904| $323,148| $421,148| EBITDA| $6,904| $323,148| $421,148| Interest Expense| $0| $0| $0| Taxes Incurred| ($2,907)| $0| $10,529| | | | | Net Profit| $9,810| $323,148| $410,619| Net Profit/Sales| 1. 09%| 18. 47%| 20. 53%| 7. 5 Projected Cash Flow Considering our business is a luxury, retail-oriented business with customers who will pay primarily with credit cards, our cash flow is not dependant on the issuance of invoices and the vagaries of Accounts Payable.We will need a minimum of financing to cover the cash flows of the first year of operations. After that, the cash flow becomes continual. Pro Forma Cash Flow| | Year 1| Year 2| Year 3| Cash Received| | | | | | | | Cash from Operations| | | | Cash Sales| $900,000| $1,750,000| $2,000,000| Subtotal Cash from Operations| $900,000| $1,750,000| $2,000,000| | | | | Additional Cash Received| | | | Sales Tax, VAT, HST/GST Received| $0| $0| $0| New Current Borrowing| $0| $0| $0| New Other Liabilities (interest-free)| $0| $0| $0| New Long-term Liabilities| $0| $0| $0| Sales of Other Current Assets| $0| $0| $0| Sales of Long-term Assets| $0| $0| $0|New Investment Received| $0| $0| $0| Subtotal Cash Received| $900,000| $1,750,000| $2,000,000| | | | | Expenditures| Year 1| Year 2| Year 3| | | | | Expenditures fr om Operations| | | | Cash Spending| $155,910| $171,176| $171,176| Bill Payments| $719,414| $1,263,200| $1,423,005| Subtotal Spent on Operations| $875,324| $1,434,376| $1,594,181| | | | | Additional Cash Spent| | | | Sales Tax, VAT, HST/GST Paid Out| $0| $0| $0| Principal Repayment of Current Borrowing| $0| $0| $0| Other Liabilities Principal Repayment| $0| $0| $0| Long-term Liabilities Principal Repayment| $0| $0| $0| Purchase Other Current Assets| $0| $0| $0|Purchase Long-term Assets| $0| $0| $0| Dividends| $0| $0| $0| Subtotal Cash Spent| $875,324| $1,434,376| $1,594,181| | | | | Net Cash Flow| $24,676| $315,624| $405,819| Cash Balance| $84,676| $400,299| $806,118| 7. 6 Projected Balance Sheet Our Projected Balance Sheet shows we will not have any difficulty meeting our debt obligations as long as our revenue projections are met. Pro Forma Balance Sheet| | Year 1| Year 2| Year 3| Assets| | | | | | | | Current Assets| | | | Cash| $84,676| $400,299| $806,118| Inventory| $54,450| $10 6,111| $121,269| Other Current Assets| $0| $0| $0| Total Current Assets| $139,126| $506,410| $927,387| | | | |Long-term Assets| | | | Long-term Assets| $0| $0| $0| Accumulated Depreciation| $0| $0| $0| Total Long-term Assets| $0| $0| $0| Total Assets| $139,126| $506,410| $927,387| | | | | Liabilities and Capital| Year 1| Year 2| Year 3| | | | | Current Liabilities| | | | Accounts Payable| $63,316| $107,452| $117,811| Current Borrowing| $0| $0| $0| Other Current Liabilities| $0| $0| $0| Subtotal Current Liabilities| $63,316| $107,452| $117,811| | | | | Long-term Liabilities| $0| $0| $0| Total Liabilities| $63,316| $107,452| $117,811| | | | | Paid-in Capital| $160,000| $160,000| $160,000| Retained Earnings| ($94,000)| ($84,190)| $238,958|Earnings| $9,810| $323,148| $410,619| Total Capital| $75,810| $398,958| $809,577| Total Liabilities and Capital| $139,126| $506,410| $927,387| | | | | Net Worth| $75,810| $398,958| $809,577| 7. 7 Business Ratios The follow table contains important bus iness ratios for the  physical fitness facilities  industry, as determined by the Standard Industry Classification (SIC) code, 7991. Ratio Analysis| | Year 1| Year 2| Year 3| Industry Profile| Sales Growth| 0. 00%| 94. 44%| 14. 29%| 15. 90%| | | | | | Percent of Total Assets| | | | | Inventory| 39. 14%| 20. 95%| 13. 08%| 3. 60%| Other Current Assets| 0. 00%| 0. 00%| 0. 00%| 31. 10%|Total Current Assets| 100. 00%| 100. 00%| 100. 00%| 39. 00%| Long-term Assets| 0. 00%| 0. 00%| 0. 00%| 61. 00%| Total Assets| 100. 00%| 100. 00%| 100. 00%| 100. 00%| | | | | | Current Liabilities| 45. 51%| 21. 22%| 12. 70%| 34. 80%| Long-term Liabilities| 0. 00%| 0. 00%| 0. 00%| 27. 60%| Total Liabilities| 45. 51%| 21. 22%| 12. 70%| 62. 40%| Net Worth| 54. 49%| 78. 78%| 87. 30%| 37. 60%| | | | | | Percent of Sales| | | | | Sales| 100. 00%| 100. 00%| 100. 00%| 100. 00%| Gross Margin| 40. 13%| 40. 00%| 40. 00%| 0. 00%| Selling, General ;amp; Administrative Expenses| 39. 37%| 21. 53%| 18. 94%| 73. 20%| A dvertising Expenses| 1. 11%| 0. 86%| 0. 5%| 2. 40%| Profit Before Interest and Taxes| 0. 77%| 18. 47%| 21. 06%| 2. 70%| | | | | | Main Ratios| | | | | Current| 2. 20| 4. 71| 7. 87| 1. 10| Quick| 1. 34| 3. 73| 6. 84| 0. 73| Total Debt to Total Assets| 45. 51%| 21. 22%| 12. 70%| 62. 40%| Pre-tax Return on Net Worth| 9. 11%| 81. 00%| 52. 02%| 3. 00%| Pre-tax Return on Assets| 4. 96%| 63. 81%| 45. 41%| 7. 90%| | | | | | Additional Ratios| Year 1| Year 2| Year 3| | Net Profit Margin| 1. 09%| 18. 47%| 20. 53%| n. a| Return on Equity| 12. 94%| 81. 00%| 50. 72%| n. a| | | | | | Activity Ratios| | | | | Inventory Turnover| 10. 91| 13. 08| 10. 56| n. a| Accounts Payable Turnover| 12. 6| 12. 17| 12. 17| n. a| Payment Days| 27| 24| 29| n. a| Total Asset Turnover| 6. 47| 3. 46| 2. 16| n. a| | | | | | Debt Ratios| | | | | Debt to Net Worth| 0. 84| 0. 27| 0. 15| n. a| Current Liab. to Liab. | 1. 00| 1. 00| 1. 00| n. a| | | | | | Liquidity Ratios| | | | | Net Working Capital| $75,810| $398,958| $80 9,577| n. a| Interest Coverage| 0. 00| 0. 00| 0. 00| n. a| | | | | | Additional Ratios| | | | | Assets to Sales| 0. 15| 0. 29| 0. 46| n. a| Current Debt/Total Assets| 46%| 21%| 13%| n. a| Acid Test| 1. 34| 3. 73| 6. 84| n. a| Sales/Net Worth| 11. 87| 4. 39| 2. 47| n. a| Dividend Payout| 0. 00| 0. 00| 0. 00| n. a|