Magical Health Goodies Business Plan

Acconting And Financial Plan For Magical Health Goodies DESCRIPTION OF BUSINESS Objective of Business To offer baked cookies, pastries and cakes that are low in calories To offer customized bakeries as per specific customer preferences and desire. Employees Hired At the initial stages of the business, only one employee will be hired. This employee will act as a personal assistant to the sole-proprietor of the business. The employee will assist in taking orders, delivering them and managing the business. The decision to hire one employee is advantageous to the business as it ensures that at the early stages of the business the amount allocated to wages and salaries on the budget is not a huge amount. The initial stage of any business is viewed as an introductory stage where the market is made aware of the existence of the business and its products. At this stage it is relatively common to have low sales as some customers do not want to be the first to test a product. The low sales will mean that the revenue is also low and hence expenses should be minimized to ensure that the business at least breaks even (Ferrell and Hartline, 2010). Business activities and Products Offered The main products for this business are cookies, pastries and cakes. These products will be baked at the sole proprietor’s house. Customers will be notified of the existence of the products via a group formed by the proprietor on Facebook. Through the wall posts and messages sent to the group members, the proprietor will be receiving orders and specific customer preferences for the products offered. All orders will have to be posted 2 days to the date the customer requires them delivered. This will ensure that the proprietor gets adequate time to bake them, package them as per market standards and make a delivery. Marketing Technique The strategy that the business will use is cost leadership. This will be to ensure that production costs for the business are lower than those of its competitors. This will help in increasing profit margins for the business operation (Ferrell and Hartline, 2010). This business is able to achieve cost leadership as it will have only one employee hence reducing the budgetary allocation on wages and salaries in comparison to its competitors. Also, the business will be home-based and so cost of renting a business premises has been avoided. The business will also have reduced operational costs as the promotions will be done on Facebook which is a free social network. The products for the business will be cookies, pastries and cakes. The proprietor recognizes that like any other product, these products will undergo the product life cycle. To ensure that the products remain relevant in the market and to maintain sales after market saturation, the proprietor will be re-branding the product after every two years. This will ensure that each brand is not faded out of the market before it achieves its market potential. Also to avoid decline of sales, the proprietor will review the distribution channels after every 6 months to analyze their effectiveness. The pricing for the products will be done based on cost of production and competitors’ pricing of similar products. The proprietor acknowledges that due to the operations being home based it will lead to reduced costs and hence prices can be set relatively low but this pricing strategy will not be applied. The pricing will be set according to that of competing products though Magical Health Goodies prices will be lower. Setting very low prices would be disadvantageous for the business as it would give consumers a certain price expectation of the products offered by Magical Health Goodies. In case of a future expansion of the business operations to a rented premises and to incorporate more employees the cost of production would increase and this would force the business to either raise its prices or settle for lower profit margins. Raising the prices of the products would react negatively in terms of the market share as consumers already expect products from the business to be lowly priced (Ferrell and Hartline, 2010). The place where customers can purchase these products will be a virtual store on Facebook. As stated earlier in this financial plan, customers will place their orders on the Facebook group for Magical Health Goodies. The promotion that the business will use will include sales promotion and personal selling. Sales promotion will be done by offering price-pack deals such as getting an extra portion of cake for each 1 kg cake that a customer buys. During festivities the business will offer reduced prices for products so as to motivate customers to make purchases. As a way of appreciating customers, the company will have a program for rewarding loyal customers where a customer will earn points on every purchase made. When these points reach a certain number they can be exchanged for one of the products offered by the business. Personal selling will involve satisfied customers’ feedback on the group’s wall. Also the proprietor as the group’s administrator will be posting pictures of products on the group wall to attract customer attention. The proprietor will also update the group members by sending them inbox messages on new products, product changes and offers that are available at Magical Health Goodies. FINANCIAL STAKEHOLDERS AND FINANCIAL INFORMATION The financial stakeholders for this business will be the owner, lenders such as banks, customers, competitors and suppliers. These stakeholders will all have a major role in determining the financial situation or position of the business. It should be noted that any financial decision that is made in the business will have put all stakeholders into consideration (Mohr, 2008). The owner will contribute capital to finance the business. Since the owner’s financial resources are limited in terms of the financial requirements of the business, the owner will also get a loan from a bank to meet these requirements. Short-Term and Long Term Assets and Liabilities The short term assets that this business will have include all cash held by the business. The inventories that the business will purchase to produce the products will also be current assets as they can be quickly converted to cash. Accounts receivable by the business will also form part of its short term assets. These short term assets represent assets that the proprietor will convert into cash during one operational cycle (Minbiole, 1998). Assets which the proprietor will hold for a long time will be classified as long term assets.   They will include baking ovens that magical Health Goodies will purchase to be used in the production of cakes, pastries and cookies. Short term liabilities that the business will hold will include accounts payable to suppliers for products provided to the business. The accounts payable also include the wages of the personal assistant and tax to be paid by the business (Minbiole, 1998). In a situation where the accounting period ends before a product that is paid for is delivered, the prepayment will be a short term liability and will be entered in the journals as unearned revenue (Pratt, 2008). The short-term liabilities of the Magical Health Goodies represent financial obligations that the business can meet in one operational cycle. Long term liabilities are the financial obligations that Magical Health Goodies cannot meet in one operational cycle. These liabilities will include the bank loan that the owner will take to start up the business. Also to be included will be pension obligations to the personal assistant (Pratt, 2008). Ownership Equity The total liabilities for Magical Health Goodies will be more than the total assets but the owner will ensure that the total assets to liability ratio does not exceed 1.5: 1 so as to maintain a favorable ownership equity of the business (Mohr, 2008). The proprietor notes that it will be advantageous when total liabilities are more than the total assets as this will mean the proprietor is using investor’s money to make profits while she can invest her money elsewhere (Pratt, 2008). Budget Estimates Item Income Expenditure Capital 2500 Inventories 450 Baking Ovens 200 Other Production Equipment 250 Packaging Materials    50 Wages    80 Expected Sales 3200 Operational Expenses 1500 Sundries 350 Unexpected Expenses 200 Tax 100 Bad Debt Reserve 75 TOTAL 5700 3255 Estimated Annual Profit 2445 Fixed Budget during Operation The fixed budget for Magical Health Goodies would be made by making a budget that disregards variations that may occur in the market during operations (Minbiole, 1998). This business operation does not plan to use such a budget as it recognizes the volatility of today’s markets. References Ferrell, O. C. and Hartline, M., 2010. Marketing Strategy. Cincinnati: South-Western Publishers. Jamie, P., 2008. Financial Accounting in an Economic Context. New Jersey: Wiley. Minbiole, E. A., 1998. Accounting Principles I. (Cliffs Notes). New York: CliffsNotes. Mohr, A., 2008. Financial Management 101: Get a Grip on Your Business Numbers (Numbers 101 for Small Business). Ontario: Self Counsel Press.

The Impact Of Computer Integrated Technology On The Classroom

Researchers, since the time technology was introduced into the classroom some twenty one years ago, are still immersed into investigating technology for in-class value and validity. Studying the effects of computer integrated technology and its usage, as well as whether teachers are accepting this tool and it being validated in the classroom is still being researched. To demonstrate some of the research that is occurring, a comparison of these two research venues will transpire, one qualitative research, the other quantitative research. These will denote each ones advantage over the other, the qualitative article on Technology Integration and Use in Classrooms versus the article on Meeting the â€Å"Digital Natives.† Through the presentation of†¦show more content†¦In particular, the results of the research will give an enhanced understanding of student learners and help provide proper classroom technology products. This research tactic used observational measures col lecting measurable data and a factual analysis. Link research to relevant theory Uniquely, both articles explored prior theories on their researched topic to find information which was explored and analyze it to extend their research options. Moreover, the qualitative article refers to several articles that relate and have information relevant to their study. Within the references that they utilize, they find an area where more information can be helpful for others in the classroom scenario regarding technology utilization. Correspondingly, the quantitative article explores prior research finding as well. Their results are analyzed and conclusions are drawn that refer to all the data inclusively. Then, they set out explore a more throughout investigation on how to utilize the technology in the classroom to best assist the teacher. 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Nursing Ethics Essay - 838 Words

Nurses support and enable individuals, families and groups to maintain, restore or improve their health status. Nurse also care for and comfort when deterioration of health has become irreversible. A traditional ideal of nursing is caring and nurturing of human beings regardless of race, religion, status, age, gender, diagnosis, or any other grounds. Nursing care is based on the development of a helping relationship and the implementation and evaluation of therapeutic processes. Therapeutic process includes health promotion, education, counseling, nursing interventions and empowerment of individuals, families or groups. It helps individuals make choices in regards to their health care. Nurses are independent moral†¦show more content†¦Such factors may affect the degree to which nurses are able to fulfill their moral obligations and/or the number and type of ethical dilemmas they may face. A code of ethics focuses on the morals and ideals of the profession and provides a work ing framework for nursing practice. Nurses can use the code of ethics as a guide for direction and resolution of ethical dilemmas. It is not intended to cover all the aspects nurse should consider, but can be used as an aid in further consideration of ethical concerns in nursing. I have created a code of ethics to: a. Identify the fundamental moral commitments of the profession. b. Provide nurses with a basis for professional and self reflection and a guide to ethical practices. c. Indicate to the community the values which nurses hold. Code of Ethics 1. Nurses will respect individual needs, values, and culture in the provision of nursing care. Nursing care for any individual should not be compromised because of ethnicity, gender, spiritual values, disability, age, economic, social or health status, or any other grounds. 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Black Arts Movement Essay Example For Students

Black Arts Movement Essay The amazing era of the Black Arts Movement developed the concept of an influential and artistic blackness that created controversial but significant organizations such as the Black Panther Party. The Black Arts Movement called for an explicit connection between art and politics (Smith). This movement created the most prevalent era in black art history by taking stereotypes and racism and turning it into artistic value. This connection between black art and politics was first made clear in a great essay written by Larry Neal in the summer of 1968. This essay illustrated the Black Arts Movements manifesto or plan. Neal wrote: The Black Arts Movement is radically opposed to any concept of the artist that alienates him from his community (Smith). Meaning, all black people must reorganize the creativity of the Western culture because of their desire for self-determination and nationhood (Smith). Neal hoped that when the black community collectively join to create an new art form they would become powerful and strengthened in their society. Neal was just one of the important writers of the Black Arts Movement era. Other writers, poets, and essayists illustrated a new beginning for the black community to overcome their hardships and to rise up artistically. The concept of Black power stemmed from the Black Arts Movement. Black Power was a political NC. moment that arose to express a new racial consciousness among Blacks in the United States. Black Power represented a racial dignity leading to freedom from white authority in economic and political grounds. In this era, African Americans went back to learn from old cultural history and traditions (Gladden). Major goals for Black Power were for all Black people to fine the world in their own terms and to reject racism such as black on black violence and police brutality. As Black Power began to grow, it received both strong disapproval from Whites and several African American organizations such as the NAACP. They probably disapproved of them because Black Power followers harshly bashed Whites as well as a black community Who watched and waited for changed instead of making it. The Black Panther Para became the largest Black organization advocating Black Power (Gladden). Scholars of African American art and politics still see the idea of Black Power as a strong effect on the unconsciousness of Black America today, though it had died out in mid asses (Smith). Black Power writers largely redefined and reshaped the expectations of Black literature to their own standards much alike modern day rappers. The ability of a particular group of artists to he able to define their own work is crucial to the development of an aesthetic (Gladden). One of the most influential writers of this era was Mira Barack, Brakes plays, poetry, essays, screenplays, and short fiction express his fury ATA narrow- minded society encouraging racism. Gladden describes that Barack, also known s, Leroy Jones was born in Newark, NJ, in 1934. He attended Rutgers University and served in the military for three years before settling in Greenwich Village at the heart of the creative scene. Barack opened the Black Arts Repertory Theatre/ School in 1964. The school became one of the most influential theaters within the Black Arts Movement and brought music, art, poetry and drama to the street corners Of Harlem for the first time after the Harlem Renaissance (Gladden). After Malcolm X was assassinated in 1965, the artistic school closed. He later opened Spirit House in Newark, NJ (Bade). Barack was involved in almost every aspect of the beginning of the Black Arts Movement and in many other Black political and cultural movements, including participation With the Black Panther Party for Self Defense. .udb0133c890e699c9cd5adee34326281c , .udb0133c890e699c9cd5adee34326281c .postImageUrl , .udb0133c890e699c9cd5adee34326281c .centered-text-area { min-height: 80px; position: relative; } .udb0133c890e699c9cd5adee34326281c , .udb0133c890e699c9cd5adee34326281c:hover , .udb0133c890e699c9cd5adee34326281c:visited , .udb0133c890e699c9cd5adee34326281c:active { border:0!important; } .udb0133c890e699c9cd5adee34326281c .clearfix:after { content: ""; display: table; clear: both; } .udb0133c890e699c9cd5adee34326281c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .udb0133c890e699c9cd5adee34326281c:active , .udb0133c890e699c9cd5adee34326281c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udb0133c890e699c9cd5adee34326281c .centered-text-area { width: 100%; position: relative ; } .udb0133c890e699c9cd5adee34326281c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udb0133c890e699c9cd5adee34326281c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udb0133c890e699c9cd5adee34326281c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .udb0133c890e699c9cd5adee34326281c:hover .ctaButton { background-color: #34495E!important; } .udb0133c890e699c9cd5adee34326281c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udb0133c890e699c9cd5adee34326281c .udb0133c890e699c9cd5adee34326281c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udb0133c890e699c9cd5adee34326281c:after { content: ""; display: block; clear: both; } READ: Macbeth - Ambition EssayBarack was instrumental in the defining of the artistic principles of the Black Arts movement (Gladden). In his poem Black Art, he wrote, We want poems that kill. Assassin poems, Poems that shoot guns. Poems that wrestle cops into alleys and take their weapons leaving them dead with tongues pulled out and sent to Ireland (Norton 1943) In this piece, Barack establishes the relationship between black social aggravation among police and black freedom in literature, The poem went on to read, Poems are bullwhip unless they are teeth or trees or lemons piled on a step. Or black ladies dying of men leaving nickel hearts beating them down. Buck poems and they are useful, bud they shoot come at you, love what you are, breathe like wrestlers, or shudder strangely after pissing. We want live words Of the hip world live flesh coursing blood. Hearts Brains Souls splintering fire. We want poems like fists beating naggers out of Socks or dagger poems in the slimy bellies of the owner-Jews. (Norton 1943) All agreed the words Barack used were harsh, but that is the essence of writing in this era. Any words, illustrations, and depictions can be used to describe the feelings of Black Power. His words, Buck poems that are useful summed up that the black community was not looking for false hopes but for reality. This poem had a very powerful effect on the black community who related to the desire of Black Art (Bade). His poems contained an unconventional syntaxes, different poetic rhythms, and dark urban dialect creating interesting poems that illustrated the movement he helped create. Barack was the first to illustrate this movement in such a vulgar but amazing way. He described the type of writing that Black people wanted to read, They did not want to read about love or religion, but on the brutal reality, that was them. He knew after they read stories and poems like his, they would rise up against the racist views of America and make a change for their community. His poems convey the type of darkness a lot of poetry had during this era. Most poems created more pessimistic details of a dark, struggling world. These poems helped the growth of the Black community o deal with their hardships and work together to make a more creative outlook Another key innovator of this era continued the idea the Black community did not want to hear about religion and love, but revolting and growing. That innovator was Malcolm X. Malcolm X was one of the most influential black leaders Of his time. Sadly, he was assassinated before his goals for the Black community could be reached. Although, his writing continues to be relevant as a strong influence in Black community today. Malcolm Axs thinking drastically changed over his lifetime. During the Black Arts Movement, he was a member of he Nation of Islam, the Black Muslim religion founded by Elijah Muhammad. This religion preached held that white Christians are inherently evil and black people must separate. He is very important to study to understand the Black Arts Movement, He held the voice for the Black community, In his most powerful speech The Ballot or the Bullet X preached, awing born here in America doesnt make you an American, I am one of the 22 million black people who are the victims to Americanism. See America through the eyes of the victim. Do not see any American dream; see an American nightmare. Therefore, it is time in 964 to wake up. Its got to be the ballot or the bullet. And this time theyre not going like they went last year, Theyre not going singing We Shall Overcome. They are not going with white friends (Norton) In this fury-filled speech X describes a new way for the Black community to look at America, not as Americans but as victims making the best of a bad situation. In his speech, he attacks DRP. Martin Luther King Jar. For being too passive in his approach and calls out for the Black community to rise up and fight against their struggle and make their situati on better for themselves, not for America. Alike Barack, he uses a harsh language attacking every person on their blackness.