Saturday, August 24, 2019
History of Eastern Philosophy Essay Example | Topics and Well Written Essays - 1250 words
History of Eastern Philosophy - Essay Example They believe that religion and philosophy are mutually exclusive and drastically different (Carr, pp. 241-243). They have various arguments in this regard. First, the most important difference between these two is the fact that philosophy aims at uncovering the truth about the universe through a systematic and logical process of rational inquiry and even if any knowledge obtained from some other source or object cannot meet the rational requirements would be discarded. On the other hand, religion promotes rationality to the extent to which it does not collide or negate the existence of a supernatural force or its Holy books. Furthermore, the ââ¬Å"knowledgeâ⬠gained through the holy books or prophets, is also a consideration as the ultimate truth without testing it through any rational or logical means. Second, religion is not complete in the absence of rituals (Ram-Prasad, pp. 85-89). Every religion requires its followers to follow some practices, norms, ceremonies and others, which complete his followership. However, a philosopher can endorse philosophy without having to practice any ceremonies. Third, a closer look would reveal that philosophy is a thinking, which has a beginning but no end. Despite the fact that the whole premise has its basis on awareness the problem, that outweighs the search of a final answer (Bretzke, pp. 141-145). In fact, every answer in philosophy gives rise to new problems and questions. On the other hand, religion takes an approach, which aims at finding a specific answer that puts a full stop to all the discussion. This paper is an attempt to look at the various eastern philosophies such as Hinduism, Buddhism, Confucianism, and Taoism. The paper will explore these religions and the link with the philosophies, which they have founded over the period. Discussion Taoism, also known as ââ¬Å"Daoism, is an eastern religion and philosophyâ⬠(Bretzke, pp. 141-145), which is more than two millenniums old. Statistics reveal tha t there are more than 225 million followers of this religion; however, the numbers is doubtful since many of its followers accept it as a philosophy and associate himself or herself with Confucianism or Buddhism as well at the same time. The founder of this school of thought, Loa Tzu lived a few years before Confucius (Bretzke, pp. 141-145). A comparison of Confucianism and Taoism would reveal that Confucius has actually build upon many of the teachings of Lao Tzu has many of his teachings are an evolved form of Taoists ideals. Loa Tzu believed that the best way of achieving happiness is to stop complaining about the way thing are going, sit back and let nature take care of things (Bretzke, pp. 141-145). His way of doing things is not by doing anything. He believed that everything in the nature has a life and shared a force in the total universal force. Therefore, humans should align their forces and power with that of the universe to achieve satisfaction. Taoism believes that every person has a Yin (the dark side) and Yang (the light side). The best way is to keep them balanced in order to lead the best life. Furthermore, Taoism also appears to be in line with anarchism which believes that there should be no rules or regulations formed by the government. Some Taoists have gone to say that there should be no governments at all since it is against the principle of ââ¬Å"doing by doing nothingâ⬠(Leaman, p. 74-76). People should have the right to decide everything for themselves.
Friday, August 23, 2019
In the News Essay Example | Topics and Well Written Essays - 250 words
In the News - Essay Example The article argues that this trend will continue to grow in future as interest of the people in the internet is expected to increase in coming years. Ad tracking companies attempt to increase the experience of the viewers and this is the main reason why they are expected to do good in future. The article also forecasts that in future customers will be targeted with more relevant and quality advertisements. The material discussed in the article is both important and relevant to course content. Internet advertisement has become an important area of advertisement. Gone are the days when managers had to worry about print and television media only. Digital media and social media is an all new territory for managers and today they have to focus more on such media in order to achieve their sales target. This is why the article is completely related to the course content and in also important for future managers. The article has great managerial implications for future marketers. The growth of internet marketing tells managers what audiences are interested in. Managers should focus more on the digital media than any other media in order to attract audiences because this is where the future
Thursday, August 22, 2019
Sherlock Holmes Essay Example for Free
Sherlock Holmes Essay The use of clues and red herrings this way creates a sense of atmosphere and suspense which appeals to the modern day reader because it is what most modern day stories include and as this was written in the Victorian era it is still giving the reader the sense of uneasiness; for example, In The Speckled Band, the gypsies are red herrings because Conan Doyle writes about them in a way as to suggest they are to blame for the crime however this only makes the reader build up false accusations against them and they become oblivious to the real criminal. The use of language is very interesting in Conan Doyles stories because there are many variations compared to the language we use today. For example in the speckled band Holmes asks Helen Stoner to take a seat but instead of using the phrase have a seat which we would use in todays modern language, he says to Miss Stoner pray take a seat which is a polite way of asking the same thing of someone. In the late 19th and early 20th Centuries women were not treated with an equal amount of respect as men and so by Holmes addressing Miss Stoner in that way, it is an example of how he is unique and does not think less of women. The modern reader may struggle to understand some of the meanings of the phrases used because they have slightly different meanings to us now. For example, Holmes addresses Watson and says, I beg you will not disturb me, using I beg in todays society would have a different meaning altogether as it would seem as though you desperately want something. Also, the language tells us a lot about Victorian society, in the past people were addressed according to their class and this was determined from where you lived. The suspect in The Speckled Band is Dr. Grimsby Roylott; he commits the crime of murder because he wants to ensure he gains full entitlement to a large sum of money. Conan Doyle uses very powerful imagery to create the character of Dr. Roylott such as, He was a huge man.. face.. marked with every evil passion and also He strode out of the room. These two quotes are a few examples of the language the author uses to build up the readers accusations against Roylott and also to show how he placed himself above others and to show his importance. In the Red Headed League, the main suspect is John Clay; he works hard only for half-pay. This is similar to The Speckled Band because both crimes are money related. From the techniques Doyle uses, the reader is meant to think that Roylott and Clay are the villains but then he also uses other techniques to make the reader doubt their suspicion. This makes the story ending much more unexpected. The writer uses suspicion by making the suspects act in mysterious and different ways to everyone else. From the behavior of the suspects, you find out that back in Victorian Society many crimes were based on money and the belief that it was very important; this is a very big similarity between the two periods of time because in todays society the majority of crimes are still money related. The victim in The Red Headed League is Jabez Wilson; he is a shop owner who is being deceived by his employee, John Clay. He believes that John is doing photography down in the cellar, however he is digging a tunnel to the Bank. The victim in The Speckled Band is Helen Stoner; she comes home after questioning the mysterious death of her twin sister. The writer uses techniques to make the victims seem helpless in comparison to Holmes, such as making them seem desperate for his help as though they are incapable without him, which in effect emphasizes his great skills and capability at solving crimes. Also, Helen Stoner is made to seem weaker than Jabez which shows how women were given less opportunities than men and that men were thought to be more powerful and important. A motive is a reason for something and all suspects must have a motive in order to commit a crime. The motive for both The Speckled Band and The Red Headed League is money. In The Red Headed League, John Clay attempts to steal from the Bank of London and in The Speckled Band; Dr. Roylott attempts to stop his daughter from marrying in order to inherit money that they would be entitled from the will of a past relative. Holmes motive for solving crimes is for the excitement in each individual case not for actually solving the crime itself. He says to Watson that he suffers from ennuie meaning that he finds everyday life boring. The motives show how important money was in Victorian Society; the main reason for this is because it determines your class. All Sherlock Holmes stories have strong morals; these are serious messages that teach the reader something. Both The Speckled Band and The Red Headed League have the same moral and that is that money isnt everything. Money can get people into a lot of trouble, in these cases murder and robbery. This is important for Victorian readers because money is very much related to their lives and people were very discriminate about class back in those times; these morals can be seen as a warning to them. These morals would appeal to a modern reader because it is still valid for todays society. It is a way of distinguishing right from wrong and showing how crime results in punishment and that justice will be done. The morals dont seem harsh to me, I think they are fair. It is a strong message; however I think they can be interpreted differently in both the Victorian society and todays society. Back in the late 19th and early 20th Centuries money often determined peoples class which could affect their lifestyles however; many crimes are committed in order to gain money for different reasons. The key parts of the stories that I feel appeal to me, as a modern day reader, are the processes leading up to the crime being solved and the frequent use of red herrings. Also, the Short Stories of Sherlock Holmes would appeal to modern readers because they are of a detective genre which still relates to todays society. I would recommend these stories because they are very well written and are also educational and informative about Victorian Society. I preferred The Speckled Band because it had the most unexpected ending due to having so many red herrings in. I think that that makes the story more exciting and interesting to read. Adriana Romano 10N Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Conan Doyle section.
Milk and Formula Essay Example for Free
Milk and Formula Essay There are many different types of formula feed and there are many different factors to take into account before choosing the right formula feed. * Health * Dietary needs * Age * Cost and preparation time of different formula milks. There are three different types of formula: * Cowââ¬â¢s milk-based formula * Hydrolysed protein formula * Soya-based formula Most babies can have cowââ¬â¢s milk-based formula, however there are some who have a health or dietary reason why they canââ¬â¢t. The different range of formula milks are described below. (information obtained from the baby centre website). Cowââ¬â¢s milk-based formula Most baby formula milks are based on cows milk, which is modified to resemble breastmilk as closely as possible. Manufacturers modify cows milk for babies by adjusting carbohydrate, protein, and fat levels and adding vitamins and minerals. There are also special types of formula manufactured for premature babies. The protein in milk can be broken down into curds (casein) and whey. The ratio of casein to whey can vary according to the type of baby formula milk. There are two main types: First-stage formula. These milks consist of mostly whey, with a casein:whey ratio of 40:60, which is about the same as breastmilk. They are suitable for babies from birth up to about a year, and are thought to be easier to digest. Second-stage formula. These milks consist of mostly casein, with a casein:whey ratio of 80:20. They take longer to digest and are often promoted as being for hungrier babies. Nutritionally, babies will only need first-stage formula, although we may decide to move the baby onto second-stage formula as they grow. It is important to be cautious when changing a babyââ¬â¢s milk. Switching from first to second-stage milk too early can give a baby constipation. Although many milk manufacturers market their second-stage milk as suitable from birth, itââ¬â¢s best to wait until the baby is at least four weeks old. If the baby doesnââ¬â¢t seem content with the formula we first started them on, the parents should talk to their health visitor before changing formulas. When the babyââ¬â¢s a year old, we can move them on from first or second-stage formula to cows milk. Cowââ¬â¢s milk is not recommended as a main drink for babies under the age of one because itââ¬â¢s low in iron and vitamin C. But we can use small amounts in cooking for the baby when theyââ¬â¢ve started solids, or on their breakfast cereal. Hydrolysed-protein formula This is a formula milk which is specially designed for babies with an allergy or intolerance to cows milk. If a baby has a cowââ¬â¢s milk allergy, the protein in the milk will cause an allergic reaction. And if they have a intolerance to cowââ¬â¢s milk, they will have difficulty digesting the lactose, or sugar, in the milk. Hydrolysed-protein formula milks are based on cows milk and have the same nutritional value as standard formula milk. But the protein in the milk is hydrolysed, which means it is broken down so the baby is less likely to react to it. These milks are also generally lactose-free, so babies with an intolerance to cowââ¬â¢s milk can digest them easily. If you think a baby has a cows milk allergy or intolerance, see your doctor or health visitor. Your doctor will be able to prescribe a hydrolysed-protein formula for your baby. You can buy these from your pharmacy, too. You can also buy special lactose-free formulas, which your doctor may suggest that your baby has lactose intolerance. Soya-based formula Soya-based formula is made from soya beans. It is modified with vitamins, minerals and nutrients to make it suitable for formula milk. Only give your baby soya-based formula on the advice of your doctor, health visitor or paediatrician. Even though manufacturers market their soya formulas as suitable for babies from birth, health professionals dont recommend them for babies under six months. Its not recommended that your baby has soya formula if she has a cowââ¬â¢s milk allergy. Babies who are allergic to cows milk are often allergic to soya, too. There is also no evidence that changing to a soya-based formula can help to soothe your baby if she is unsettled or colicky. Your baby may be colicky because sheââ¬â¢s intolerant to lactose, and so a lactose-free formula is best if this is the case. Ask your doctor or health visitor for advice if you think your baby has an allergy or intolerance to cowââ¬â¢s milk. There are no particular health benefits that your baby would get from soya formula compared to other formula milks. In fact, soya formula milks can actually damage your babyââ¬â¢s teeth over time, because they contain glucose syrup. If you do give your baby soya milk, youââ¬â¢ll have to take extra special care of her teeth. What kind of formula milk does an older baby need? There are cows milk formulas that are marketed for babies from six months, because they are high in iron which growing babies need. However, these milks are not nutritionally necessary. Your baby will be getting the iron and other nutrients she needs from her solid foods. Thereââ¬â¢s no need to switch to a different milk if your baby is happy with breastmilk or her usual formula. Milks marketed for older babies include: Follow-on milks These are milks with higher protein and mineral content than ordinary infant formula. They are sold as suitable for babies from six months old. Follow-on milks are advertised as more nutritious than cows milk, because they contain added iron, vitamins and minerals. However, bear in mind that cows milk is not a suitable drink for your baby until sheââ¬â¢s a year old anyway. Goodnight milks These are follow-on milks with added cereal, which are marketed at parents as helping babies to sleep better at night. However, thereââ¬â¢s no evidence that they help babies to settle at night or that they take longer to digest. Donââ¬â¢t give goodnight milk to your baby if sheââ¬â¢s less than six months old because cereal isnââ¬â¢t suitable for younger babies. Also donââ¬â¢t give this milk to your baby if she is overweight. Growing-up milks Growing-up milks are marketed at parents as being better than cows milk because they contain added iron and other vitamins and minerals. They are promoted to be used for babies from about one year old. However, growing-up milk isnââ¬â¢t needed, as once your babyââ¬â¢s a year old she can have full-fat cows milk as her main drink. Sheââ¬â¢ll also be eating a varied and balanced diet, which should provide her with all the essential vitamins and minerals, without the need for growing-up milk. These extra formula milks are not really necessary at all. Your baby can get all she needs as she grows by having her standard formula milk alongside calcium-rich and iron-rich foods. You can then move your baby onto cowââ¬â¢s milk when sheââ¬â¢s a year old. The only reason you may want to change your babyââ¬â¢s milk is if youââ¬â¢re raising her as a vegetarian. When your start her on solids from six months, you may find it difficult to find enough vegetarian foods that are rich in iron. So an iron-rich formula may be a good option.
Wednesday, August 21, 2019
Analysis of Nano Energy Water Flask Company
Analysis of Nano Energy Water Flask Company 1.0 EXECUTIVE SUMMARY 1.1 Business Idea and Goals CEC Trading Ltd. is a Nano Energy Water Flask trading company in Miri, Sarawak. The products that we sell are water flasks that release charges to the water with high amount of negative ions, which is good for our body. This company intends to be the best water flasks trader in Malaysia. It is because the water flasks that this company is selling are one of a kind. It also made up of good quality and the price is very affordable. Three elements that this company concentrates on in order to reach our goal are our customers, our supplier and our employees. The major shareholder of this company (Vivian Ngu) intended to initiate the business with more than 5 employees and sell approximately 10500 water flasks in the first year which will increase in rational amount in the following month. The company intends to generate at least MYR 294,000 in sales revenue and make MYR 65,200 profit in the end of its first year of trading. 1.2 Marketing The main targets of this business are customers; range from students to workers, most likely everyone. Our company has a warehouse for storing the water flasks and we had chosen a strategic place which is situated at Jalan Bintang, Shop Lot No. 68. On the other hand, our company is selling the Nano Energy water flasks in Parkson, which is located in a shopping mall named Bintang Plaza. The reason we chose Bintang Plaza as the main location for our business is because of the huge flow of customers who visit Bintang Plaza daily. 1.3 Products Nano Energy water flasks can release charges to the water with high amount of negative ions, which is good for our body. It can restore the waterââ¬â¢s PH level to the ideal level, which is 7.0 to 7.4. Thus, it will change the water to alkaline water which benefit to health. The Nanotechnology breaks down water molecule into smaller possible size so that they are more easily absorbed by the body. Therefore, the taste of the water is smoother, sweeter and easily absorbed by our body cell as osmosis may occur easily. Drinking energized water regularly also kept us away from suffering different kind of health diseases. Moreover, the energized water penetrates deep into the body cells more easily, transfers nutrients to the body more efficient and takes away un-useful product from our body system, thus making us strong and healthy. 1.4 Sales and Promotion Promotion of the business will take place using a variety of methods, including advertising through distributing flyers from school to school, making banner, emails and telephone ordering. We will pay a few workers to distribute flyers from one place to another place. For examples, Curtin University and always all the secondary school in Miri, Sibu and Kuching. 1.5 Finance CEC Trading is a self-funding company as the initial shareholdings of RM 8000 will be injected by the major shareholder of the company (Vivian Ngu), and RM 5000 by other shareholders (Damilola, Faiznur Dilan, Wong Wen Yi and Wong Soon Siong). The company estimating the business will always show a positive value of cash surplus in every month for the first year of the operation. The company will not apply for any form of loans from outside party including bank in the first year of the operation. 2.0 BACKGROUND 2.1 Mission Statement CEC Trading Ltd. is not only aim to be one of the well-known Nano Energy water flasks traders in Malaysia but also aim to be the best water flasks trader in Malaysia. We want our product which is the unique Nano Energy water flask known as the best water flask in Malaysia as it is a beneficial product and it is made up of good quality. As well as any other company, we also would like to gain profit as much as possible. In order to attain our missions, our company will focus to the followings: 1. The Product: Our good which is Nano Energy Water Flask is made with 304 stainless steel. There is a filter inside the water flask which will be builded up from 13 kinds of natural materials such as tourmaline, zeolites, manifanshi, nano silver powder, kaolin earth, rare earth, far infrared stone, muyu stone, clay and others. The combinations of different kind of natural resources are approved scientifically to give highest efficiency to the water. 2. The Employees: The employees will be trained to do their own role efficiently. They will also be motivated by attending program which then they will produce better performance. 3. The Consumers: We are targeting adult as well as children and ageing people to consume our products since our product is available to any age. We would like to make sure that our customer satisfied with their purchases of the Nano Energy water flasks. For the capital, the amount capital needed to start the business is RM28,000. The amount of capital stated is needed to cover up all of the essential expenses that the business required to set up the business. The sum of capital that stated above is also needed to achieve a positive cash surplus in the first month. 2.2 Company History This is a new business which all started from the observation that we, the shareholders made. We had a discussion and came up with an idea of selling water flasks. The water flasks that our company planning to sell are water flasks with special features and benefits, which are the Nano Energy water flasks. This water flasks release charges of negative ions to the water and it is good for our health. In addition, the reason we chose to sell Nano Energy water flasks is due to the high demand of health products which needs a huge amount of money. On the other hand, we can also save the environment by reducing the use of plastic water bottle. Thus, by combining both of these situations, this company is set up. Furthermore, customers will not have to spend lots of money for their health products; instead they can buy the Nano Energy water flasks which only cost them MYR 28. 2.3 Business Goals The short-term goal of this company is to employ at least 5 persons full time on a salary of approximately MYR 4,900 per month. Our company planned to run our business within Sarawak for a start. The Nano Energy water flasks will be distributed to a few parts of Sarawak which are Miri (the main place of our business), Sibu and also Kuching. Furthermore, our company targeted to sell about 10500 water flasks in a year, which would probably increasing in the following month and gain a net profit at least MYR 65,200 for future investments. For the long term goal, our company wanted to expand the company into a bigger company by selling the Nano Energy water flasks to West Malaysia and Sabah. This is because we want to widen our market range and we would like to gain more profit. In order to achieve our long- term goal, we will analyse our weaknesses and strive to improve our business strategies. 3.0 MARKET CEC company is a trading company that buy product from a manufacturer (whole sellers) then sell to retailers which is to the shop we decided to sell our products. Then we sell our product to consumers. The new product we are introducing into the market is a product from Vuitton Silver Manufacturing Company that sells different types of water flask in Malaysia such as Vacuum water flask and Nano Energy water flask. The product we are introducing is Nano Energy water flask which helps to charge water with high amount of negative ion which are absorb by the body. Due to the fact that more than half of our body consists of water, water is an important element which is needed by everyone. Thus it is important that we consume healthy water daily. Nano Energy water flask can change the water ph level to be alkaline. Other than that, it can also breaks down water molecule into smaller size which then can be easily consume and the taste will be sweet and smooth. Furthermore, alkaline water ca n build up better immune body system thus prevent us from easily infected by diseases. For further information, drinking this energized water often also enhance our bodyââ¬â¢s metabolism and can concern about our beauty. However, the most important key point in drinking this energized water is keep us away from all kind of diseases. Due to the fact that our warehouse is in the state of Miri, Sarawak, our product can be found in Parkson which is in Sibu, Miri and Kuching. This water flask can be use by children as well as adult. 3.1 Market Analysis Due to the research carried out by the CEC Company, we found out that there is a lot of water flask that were on the market, but their functions are only to keep warm or keep cold. Thus, our company decided to do trading on a new type of water flask, which is for consumersââ¬â¢ health purpose. Another thing that the business concern about is about environmental friendly. 3.2 Seasonality The major of our sales revenues are in February to November. This is because there are no long holidays or school holidays. Thus, the customers might saw the advertisement for our product and purchased them. In the other hand, due to the holiday season such as Celebration or summer break periods, the people might be going out for vacation thus will decrease our sales revenues. 3.3 Competitors There are lots of competitors in the market who have products that perform same function with our product Nano Energy water flask, some of the companies are listed below: I. ENCHANCE PLASTIC INDUSTRY SDN BHD, MALAYSIA II. TAIZHUU GANGLUNG PLASTIC CO.LTD III. KSK GLOBALINK MANUFACTURING SDN BHD IV. ELLEDI (M)SDN BHD V. ZHEJIANG TYSESO INDUSTRY TRADE CO.LTD. VI. YONGKANG SHIQIANG HARDWARE PLASTIC CO.LTD 3.4 Market Overview The major target market of CEC Company is student, workers, athletes and the public in general. Nano Energy water flask produces storages where you can store your water to drink anytime which is tasty. Our product is convenient, easy and collectable, it is also attractive to the eyes as it will be in three colors ââ¬â silver, red and black which makes the demand for the product higher because it is also affordable in terms of price. Other than that, we also provided telephone ordering for customerââ¬â¢s need. 3.5 SWOT Analysis We carried out an analysis on the market situation on our product with the use of SWOT analysis, which we make improvement in our business. SWOT Analysis represents the strength, weakness, opportunities and threats of the business. Through SWOT Analysis, it can guide the company to work on our weakness and threats where as maintain our performance regarding the strength and opportunities(citation business management). STRENGTH The strength is an initial factor which increases value for our business. The strength of nano energy water flask is to have been strong enough to get them a higher place in the labor market even with various imitations from other competitors who are in the market or wants to come into the market with similar products. It can be measured using internal assessment. Quality of the brand Strategic location Sustainability of the product Health care Light weigh of the product WEAKNESS Weakness is also an internal factor that decreases the value of the business. We need to analyze our company weaknesses so that we can make improvement based on them. Lack of marketing skill Lack of workers Limited budget Lack of advertisement Consistency of supplier OPPORTUNITIES Opportunities are external factors that add value in the business. The business needs strategies to perform better performance. Expose our products in other countries Special promotion during special events Improve the skills of workers THREATS Threats are the external factors that decrease the value in the business. The business need to be aware of the threats that may be occurred. Existence of substitute goods in the market Delayed of the products due to the transportation problems 3.6 MARKETING PLAN 3.6.1 Production/ Service Target Market The 2 main targets of doing this business are to improve the healthiness of consumers and to concern about the environment. Nano Energy water flask is a good product which helps to transform the water into alkaline water which is good for health. It is also convenient in the aspect of shape and size which makes it very easy to be carried around by anyone who needs a flask to store their water to take to either school or workplace and even to sport arenas. It is a stainless steel bottle which makes it more attractive and presentable. The fact that it is a stainless steel does not mean it going to get rust easily. On the other hand, since the product is made of stainless steel, it can be used for at least one year. Thus, we can be environmental friendly by saving the consumption of plastic water bottle. 3.6.2 Place Although the business is doing trading to Miri, Sibu and Kuching, our main business is in Miri. Nano Energy water flask is classified to be a household product, thus it can be found in Parkson, in the department where they sell household products. We also need a warehouse to store all our products. 3.6.3 Price Vuitton Silver Company supply Nano Energy water flask to the business with the cost of RM15 each. This cost will be derived after the deduction of all the money use in the production of the flask, such as buying of the machinery, steels, wages of employees, vehicle for distribution, insurance, rents and other expenses. After doing the analysis, our company tends to charge RM 28 for the product which can provide profits on every sales and this price can be afforded by customers. 3.6.4 Promotion and Advertisement Our company tends to alert the general public about nano energy water flask through various means in other for them to know about the product. A research was done on the strategies needed to promote the product in the market. As a result, we made use of the following promotional tools in the business. fliers and handbills posters and banners emails and telephone contact 3.7 Evaluation of Market CEC Company carried out an evaluation on the market, using the market strategy which is carried out at the end of every year to analyze the sales data of Nano Energy water flask to see it performances in the aspect of the quantity that has been sold and as well as profits made. Based on the cash flow forecast, we have cash surplus of RM 65,200 during the year. This proved that the promotions and sales have been done effectively. 4.0 OPERATIONS 4.1 Legal and Licensing Requirements (a) Business name and legal structure CEC Trading Ltd is a proprietary limited company. The company structure has already been registered and start up with five shareholders: Vivian Ngu Yen Shya (25% shareholding) Wong Wen Yi (18.75% shareholding) Faiznur Dilan binti David Ismadi (18.75% shareholding) Damilola (18.75% shareholding) Wong Soon Siong (18.75% shareholding) Who also serve as the directors of the entity. (b) Operating laws and licenses The business needed a license to run the business legally. 4.2 Management Details The managing director of the company will be: Vivian Ngu Yen Shya Home address: 175, Phase 2C1, Desa Senadin, 98000 Miri, Sarawak, Malaysia Ph: (085) 656578 Fax: (085) 656579 Date of birth: 25 November 1991 Qualifications: Bachelor of Business (Double Major in Finance and Management) Experience: Management and Financial Advisors and owner of Wealth Spring Consultancies 1997 ââ¬â 2003 4.3 Organizational Structure and Staffing Most of the job of the business will mainly be done by general manager. A warehouse is needed to store our products. General manager, sales manager and accountant will mainly be working in the warehouse. On the other hand, 3 marketing expertise and 2 drivers are needed in doing sales and also deliverance. General manager à · The duty of a general manager are to manage all business plans and the performance of the employees. à · Salary : RM 1000 à ¼ Sales manager * The duty of a sales manager is to deal and communicate with the owner of parkson in order to know the amount of sales revenue. * Salary : RM 700 à ¼ Accountant * The duty of accountant is to record the business transactions, summarizing and analyzing to produce financial statement in the end of the period. * Salary : RM 700 à ¼ Sales advisor * The duty of sales advisor is to approach customers and advise them to buy our product. * Salary : RM 500 à ¼ Driver * The duty of driver is to deliver the products to the destination and also help to transfer the products to the sales department. * Salary : RM500 4.4 Professional Advisers Accountant Sunlight Accountants 55, Sunshine Park, Tun Hussein Onn Road, 98000 Miri, Sarawak, Malaysia Ph: (085) 668 132 Fax: (085) 668 133 Lawyer John Smith 28, Fortune Park, Desa Damai Road, 98000 Miri, Sarawak, Malaysia Ph: (085) 636 732 Fax: (085) 636 735 Insurance broker Bank account May Bank Malasyia 279, Bank Street, Pujut Road, 98000 Miri, Sarawak, Malaysia Manager: Angeline Tan Ph: (085) 678 588 Fax: (085) 678 579 4.5 Business Premises Location CEC Trading Ltd will acquire a business premise as an office which deals with the paperwork and also warehouse as the storage for stocks and equipments. The ideal location would be located at shop lot where we can store and sell the stock. The premise will be located at Shop Lot 608, Medan Commercial Centre, 98007 Miri, Sarawak, Malaysia. The price tag for renting the shop lot will be RM 1,500 per month. The shop lot will be repairing and do some painting. The goods that we sell will be distributed to the hypermarket, Parkson in Miri, Sibu and Kuching. 4.6 Equipments Required The equipments that required for the business will be: Computers Printers Scanners Internet connections Fax machines Telephones Furniture (table, chair, shelves) The above equipments are some of the basic needs to run the daily business operation. The equipments required will change from time to time. 4.7 Production Processes Our company will get the stock from the supplier, Vuitton Silver. The estimated amount around 1000 of Nano Energy water flasks will be order from the supplier every month. Therefore, all the stocks will be store in the warehouse. Then, the workers will distribute some of the stock to Parkson. The working hour is from 8am to 5pm every day except on public holidays. There are different types of color of the water flask will be sold such as silver, black and red. The product will be sold at RM28 each for every types of color. The selling price is enough to cover all the expenses as the cost price of each water flask is RM 12. It is a reasonable price as these Nano Energy water flask is good for health and can solve the skin problems. However, the office is used as a place for the process of paperwork and storage of documents and equipments. The ordering of our company products and all the documents and accounts will be recorded down and will be kept. All the works in the office work will be done by the clerk and supervise by the manager. 4.8 Critical risks/Contingency Plans CEC Trading Ltd will organize training program to all staff members for professionalism in running the business and also for contingency plans. The training will be on how they going to promote and sell the water flask. Insurance will be bought for business premises. The aim is to recover some assets in case of any accidents such as fires, accidents and thefts as well. Those liability and car accident will be covered by the professional indemnity insurance. The injury to the managing director will be covered by workers compensation. 5.0 FINANCIAL PROJECTIONS 5.1 Basic Assumptions and Information (a) Calculation of income and expenses Expenses are calculated based on research and managementââ¬â¢s knowledge of costs. Income or sales revenue is assumed to be paid within the month issued. The impact of inflation or increases costs is not taking into consideration. Depreciation of equipments purchased and vehicle purchased in June 2010 is calculated using straight-line method, at 10% per annum. Gross cost of goods is RM 168,000. Drawing is RM 200 per month. The projection is for one year and the figures are in Ringgit Malaysia. (b) Financing of the business An investment of RM 28,000 will be invested into the business according to our shareholdings ââ¬â Vivian Ngu Yen Shya RM 8,000, Wong Soon Siong RM 5,000, Wong Wen Yi RM 5,000, Faiznur Dilan binti David Ismadi RM 5,000 and Damilola RM 5,000. Sales income for June is based on early promotions, thus providing initial cash surplus and avoid the need for any short term debt financing. The operation financing strategy is showing a cash surplus in the bank accounts with total amounts of RM 70,700. The business will open a cheque account that provides electronic funds transfer facilities for customers. A minimum of two shareholder directors is needed to sign all the cheques for security reasons. (c) Distribution of profits Profits in the first year will be retained in the business. In future years, three quarters of the annual net profit after tax will be paid to the directors at the end of the financial year according to their shareholding and the remaining quarter will be kept as retained earnings. The Sales Mix Forecast, Cash Flow Forecast and The Trading Profit and Loss Statement is prepared according to generally acceptable accounting principles and conventions. (d) Goods and services tax All forecasts are net of tax. (e) Loans The firm has no current loans or debts. 5.2 Analysis of Financial Forecasts (a) Net profit margin is used to measure the companyââ¬â¢s ability to earn a net income from sales. The net profit margin is calculated based on the first year of the projections. Net profit margin % = = = 22.18% Since this trading company is running the business for the first year, it is normal to get a relatively low figures of the margin. The margin is expected to increase in the next few years. Other than that, the company can use other ratios to do analysis on the financial statements in the coming years. (b) Break-even point Contribution margin is used to determine the amount of profit that is made towards payment of the fixed cost. Considered that cost of goods sold is the variable cost, the contribution margin is equal to sales minus variable costs. Gross profit margin = = = 57.14% The fixed cost is projected to be RM 102,800. Break-even point in value = == RM 180, 350.88 Accounting 062 May 28, 2010 5.2.1 Sales mix forecast 5.2.2 Cash flow forecast CEC CASH FLOW FORECAST for the period July 2010 to June 2011 June July August Sept. Oct. Nov. Dec. Jan. Feb. March April May TOTAL Income Sales revenue RM 12,600 RM 19,600 RM 22,400 RM 22,400 RM 22,400 RM 16,800 RM 19,600 RM 28,000 RM 30,800 RM 32,200 RM 32,200 RM 35,000 RM 294,000 Capital 28,000 28,000 Total income 40,600 19,600 22,400 22,400 22,400 16,800 19,600 28,000 30,800 32,200 32,200 35,000 RM322,000 Analysis of Nano Energy Water Flask Company Analysis of Nano Energy Water Flask Company 1.0 EXECUTIVE SUMMARY 1.1 Business Idea and Goals CEC Trading Ltd. is a Nano Energy Water Flask trading company in Miri, Sarawak. The products that we sell are water flasks that release charges to the water with high amount of negative ions, which is good for our body. This company intends to be the best water flasks trader in Malaysia. It is because the water flasks that this company is selling are one of a kind. It also made up of good quality and the price is very affordable. Three elements that this company concentrates on in order to reach our goal are our customers, our supplier and our employees. The major shareholder of this company (Vivian Ngu) intended to initiate the business with more than 5 employees and sell approximately 10500 water flasks in the first year which will increase in rational amount in the following month. The company intends to generate at least MYR 294,000 in sales revenue and make MYR 65,200 profit in the end of its first year of trading. 1.2 Marketing The main targets of this business are customers; range from students to workers, most likely everyone. Our company has a warehouse for storing the water flasks and we had chosen a strategic place which is situated at Jalan Bintang, Shop Lot No. 68. On the other hand, our company is selling the Nano Energy water flasks in Parkson, which is located in a shopping mall named Bintang Plaza. The reason we chose Bintang Plaza as the main location for our business is because of the huge flow of customers who visit Bintang Plaza daily. 1.3 Products Nano Energy water flasks can release charges to the water with high amount of negative ions, which is good for our body. It can restore the waterââ¬â¢s PH level to the ideal level, which is 7.0 to 7.4. Thus, it will change the water to alkaline water which benefit to health. The Nanotechnology breaks down water molecule into smaller possible size so that they are more easily absorbed by the body. Therefore, the taste of the water is smoother, sweeter and easily absorbed by our body cell as osmosis may occur easily. Drinking energized water regularly also kept us away from suffering different kind of health diseases. Moreover, the energized water penetrates deep into the body cells more easily, transfers nutrients to the body more efficient and takes away un-useful product from our body system, thus making us strong and healthy. 1.4 Sales and Promotion Promotion of the business will take place using a variety of methods, including advertising through distributing flyers from school to school, making banner, emails and telephone ordering. We will pay a few workers to distribute flyers from one place to another place. For examples, Curtin University and always all the secondary school in Miri, Sibu and Kuching. 1.5 Finance CEC Trading is a self-funding company as the initial shareholdings of RM 8000 will be injected by the major shareholder of the company (Vivian Ngu), and RM 5000 by other shareholders (Damilola, Faiznur Dilan, Wong Wen Yi and Wong Soon Siong). The company estimating the business will always show a positive value of cash surplus in every month for the first year of the operation. The company will not apply for any form of loans from outside party including bank in the first year of the operation. 2.0 BACKGROUND 2.1 Mission Statement CEC Trading Ltd. is not only aim to be one of the well-known Nano Energy water flasks traders in Malaysia but also aim to be the best water flasks trader in Malaysia. We want our product which is the unique Nano Energy water flask known as the best water flask in Malaysia as it is a beneficial product and it is made up of good quality. As well as any other company, we also would like to gain profit as much as possible. In order to attain our missions, our company will focus to the followings: 1. The Product: Our good which is Nano Energy Water Flask is made with 304 stainless steel. There is a filter inside the water flask which will be builded up from 13 kinds of natural materials such as tourmaline, zeolites, manifanshi, nano silver powder, kaolin earth, rare earth, far infrared stone, muyu stone, clay and others. The combinations of different kind of natural resources are approved scientifically to give highest efficiency to the water. 2. The Employees: The employees will be trained to do their own role efficiently. They will also be motivated by attending program which then they will produce better performance. 3. The Consumers: We are targeting adult as well as children and ageing people to consume our products since our product is available to any age. We would like to make sure that our customer satisfied with their purchases of the Nano Energy water flasks. For the capital, the amount capital needed to start the business is RM28,000. The amount of capital stated is needed to cover up all of the essential expenses that the business required to set up the business. The sum of capital that stated above is also needed to achieve a positive cash surplus in the first month. 2.2 Company History This is a new business which all started from the observation that we, the shareholders made. We had a discussion and came up with an idea of selling water flasks. The water flasks that our company planning to sell are water flasks with special features and benefits, which are the Nano Energy water flasks. This water flasks release charges of negative ions to the water and it is good for our health. In addition, the reason we chose to sell Nano Energy water flasks is due to the high demand of health products which needs a huge amount of money. On the other hand, we can also save the environment by reducing the use of plastic water bottle. Thus, by combining both of these situations, this company is set up. Furthermore, customers will not have to spend lots of money for their health products; instead they can buy the Nano Energy water flasks which only cost them MYR 28. 2.3 Business Goals The short-term goal of this company is to employ at least 5 persons full time on a salary of approximately MYR 4,900 per month. Our company planned to run our business within Sarawak for a start. The Nano Energy water flasks will be distributed to a few parts of Sarawak which are Miri (the main place of our business), Sibu and also Kuching. Furthermore, our company targeted to sell about 10500 water flasks in a year, which would probably increasing in the following month and gain a net profit at least MYR 65,200 for future investments. For the long term goal, our company wanted to expand the company into a bigger company by selling the Nano Energy water flasks to West Malaysia and Sabah. This is because we want to widen our market range and we would like to gain more profit. In order to achieve our long- term goal, we will analyse our weaknesses and strive to improve our business strategies. 3.0 MARKET CEC company is a trading company that buy product from a manufacturer (whole sellers) then sell to retailers which is to the shop we decided to sell our products. Then we sell our product to consumers. The new product we are introducing into the market is a product from Vuitton Silver Manufacturing Company that sells different types of water flask in Malaysia such as Vacuum water flask and Nano Energy water flask. The product we are introducing is Nano Energy water flask which helps to charge water with high amount of negative ion which are absorb by the body. Due to the fact that more than half of our body consists of water, water is an important element which is needed by everyone. Thus it is important that we consume healthy water daily. Nano Energy water flask can change the water ph level to be alkaline. Other than that, it can also breaks down water molecule into smaller size which then can be easily consume and the taste will be sweet and smooth. Furthermore, alkaline water ca n build up better immune body system thus prevent us from easily infected by diseases. For further information, drinking this energized water often also enhance our bodyââ¬â¢s metabolism and can concern about our beauty. However, the most important key point in drinking this energized water is keep us away from all kind of diseases. Due to the fact that our warehouse is in the state of Miri, Sarawak, our product can be found in Parkson which is in Sibu, Miri and Kuching. This water flask can be use by children as well as adult. 3.1 Market Analysis Due to the research carried out by the CEC Company, we found out that there is a lot of water flask that were on the market, but their functions are only to keep warm or keep cold. Thus, our company decided to do trading on a new type of water flask, which is for consumersââ¬â¢ health purpose. Another thing that the business concern about is about environmental friendly. 3.2 Seasonality The major of our sales revenues are in February to November. This is because there are no long holidays or school holidays. Thus, the customers might saw the advertisement for our product and purchased them. In the other hand, due to the holiday season such as Celebration or summer break periods, the people might be going out for vacation thus will decrease our sales revenues. 3.3 Competitors There are lots of competitors in the market who have products that perform same function with our product Nano Energy water flask, some of the companies are listed below: I. ENCHANCE PLASTIC INDUSTRY SDN BHD, MALAYSIA II. TAIZHUU GANGLUNG PLASTIC CO.LTD III. KSK GLOBALINK MANUFACTURING SDN BHD IV. ELLEDI (M)SDN BHD V. ZHEJIANG TYSESO INDUSTRY TRADE CO.LTD. VI. YONGKANG SHIQIANG HARDWARE PLASTIC CO.LTD 3.4 Market Overview The major target market of CEC Company is student, workers, athletes and the public in general. Nano Energy water flask produces storages where you can store your water to drink anytime which is tasty. Our product is convenient, easy and collectable, it is also attractive to the eyes as it will be in three colors ââ¬â silver, red and black which makes the demand for the product higher because it is also affordable in terms of price. Other than that, we also provided telephone ordering for customerââ¬â¢s need. 3.5 SWOT Analysis We carried out an analysis on the market situation on our product with the use of SWOT analysis, which we make improvement in our business. SWOT Analysis represents the strength, weakness, opportunities and threats of the business. Through SWOT Analysis, it can guide the company to work on our weakness and threats where as maintain our performance regarding the strength and opportunities(citation business management). STRENGTH The strength is an initial factor which increases value for our business. The strength of nano energy water flask is to have been strong enough to get them a higher place in the labor market even with various imitations from other competitors who are in the market or wants to come into the market with similar products. It can be measured using internal assessment. Quality of the brand Strategic location Sustainability of the product Health care Light weigh of the product WEAKNESS Weakness is also an internal factor that decreases the value of the business. We need to analyze our company weaknesses so that we can make improvement based on them. Lack of marketing skill Lack of workers Limited budget Lack of advertisement Consistency of supplier OPPORTUNITIES Opportunities are external factors that add value in the business. The business needs strategies to perform better performance. Expose our products in other countries Special promotion during special events Improve the skills of workers THREATS Threats are the external factors that decrease the value in the business. The business need to be aware of the threats that may be occurred. Existence of substitute goods in the market Delayed of the products due to the transportation problems 3.6 MARKETING PLAN 3.6.1 Production/ Service Target Market The 2 main targets of doing this business are to improve the healthiness of consumers and to concern about the environment. Nano Energy water flask is a good product which helps to transform the water into alkaline water which is good for health. It is also convenient in the aspect of shape and size which makes it very easy to be carried around by anyone who needs a flask to store their water to take to either school or workplace and even to sport arenas. It is a stainless steel bottle which makes it more attractive and presentable. The fact that it is a stainless steel does not mean it going to get rust easily. On the other hand, since the product is made of stainless steel, it can be used for at least one year. Thus, we can be environmental friendly by saving the consumption of plastic water bottle. 3.6.2 Place Although the business is doing trading to Miri, Sibu and Kuching, our main business is in Miri. Nano Energy water flask is classified to be a household product, thus it can be found in Parkson, in the department where they sell household products. We also need a warehouse to store all our products. 3.6.3 Price Vuitton Silver Company supply Nano Energy water flask to the business with the cost of RM15 each. This cost will be derived after the deduction of all the money use in the production of the flask, such as buying of the machinery, steels, wages of employees, vehicle for distribution, insurance, rents and other expenses. After doing the analysis, our company tends to charge RM 28 for the product which can provide profits on every sales and this price can be afforded by customers. 3.6.4 Promotion and Advertisement Our company tends to alert the general public about nano energy water flask through various means in other for them to know about the product. A research was done on the strategies needed to promote the product in the market. As a result, we made use of the following promotional tools in the business. fliers and handbills posters and banners emails and telephone contact 3.7 Evaluation of Market CEC Company carried out an evaluation on the market, using the market strategy which is carried out at the end of every year to analyze the sales data of Nano Energy water flask to see it performances in the aspect of the quantity that has been sold and as well as profits made. Based on the cash flow forecast, we have cash surplus of RM 65,200 during the year. This proved that the promotions and sales have been done effectively. 4.0 OPERATIONS 4.1 Legal and Licensing Requirements (a) Business name and legal structure CEC Trading Ltd is a proprietary limited company. The company structure has already been registered and start up with five shareholders: Vivian Ngu Yen Shya (25% shareholding) Wong Wen Yi (18.75% shareholding) Faiznur Dilan binti David Ismadi (18.75% shareholding) Damilola (18.75% shareholding) Wong Soon Siong (18.75% shareholding) Who also serve as the directors of the entity. (b) Operating laws and licenses The business needed a license to run the business legally. 4.2 Management Details The managing director of the company will be: Vivian Ngu Yen Shya Home address: 175, Phase 2C1, Desa Senadin, 98000 Miri, Sarawak, Malaysia Ph: (085) 656578 Fax: (085) 656579 Date of birth: 25 November 1991 Qualifications: Bachelor of Business (Double Major in Finance and Management) Experience: Management and Financial Advisors and owner of Wealth Spring Consultancies 1997 ââ¬â 2003 4.3 Organizational Structure and Staffing Most of the job of the business will mainly be done by general manager. A warehouse is needed to store our products. General manager, sales manager and accountant will mainly be working in the warehouse. On the other hand, 3 marketing expertise and 2 drivers are needed in doing sales and also deliverance. General manager à · The duty of a general manager are to manage all business plans and the performance of the employees. à · Salary : RM 1000 à ¼ Sales manager * The duty of a sales manager is to deal and communicate with the owner of parkson in order to know the amount of sales revenue. * Salary : RM 700 à ¼ Accountant * The duty of accountant is to record the business transactions, summarizing and analyzing to produce financial statement in the end of the period. * Salary : RM 700 à ¼ Sales advisor * The duty of sales advisor is to approach customers and advise them to buy our product. * Salary : RM 500 à ¼ Driver * The duty of driver is to deliver the products to the destination and also help to transfer the products to the sales department. * Salary : RM500 4.4 Professional Advisers Accountant Sunlight Accountants 55, Sunshine Park, Tun Hussein Onn Road, 98000 Miri, Sarawak, Malaysia Ph: (085) 668 132 Fax: (085) 668 133 Lawyer John Smith 28, Fortune Park, Desa Damai Road, 98000 Miri, Sarawak, Malaysia Ph: (085) 636 732 Fax: (085) 636 735 Insurance broker Bank account May Bank Malasyia 279, Bank Street, Pujut Road, 98000 Miri, Sarawak, Malaysia Manager: Angeline Tan Ph: (085) 678 588 Fax: (085) 678 579 4.5 Business Premises Location CEC Trading Ltd will acquire a business premise as an office which deals with the paperwork and also warehouse as the storage for stocks and equipments. The ideal location would be located at shop lot where we can store and sell the stock. The premise will be located at Shop Lot 608, Medan Commercial Centre, 98007 Miri, Sarawak, Malaysia. The price tag for renting the shop lot will be RM 1,500 per month. The shop lot will be repairing and do some painting. The goods that we sell will be distributed to the hypermarket, Parkson in Miri, Sibu and Kuching. 4.6 Equipments Required The equipments that required for the business will be: Computers Printers Scanners Internet connections Fax machines Telephones Furniture (table, chair, shelves) The above equipments are some of the basic needs to run the daily business operation. The equipments required will change from time to time. 4.7 Production Processes Our company will get the stock from the supplier, Vuitton Silver. The estimated amount around 1000 of Nano Energy water flasks will be order from the supplier every month. Therefore, all the stocks will be store in the warehouse. Then, the workers will distribute some of the stock to Parkson. The working hour is from 8am to 5pm every day except on public holidays. There are different types of color of the water flask will be sold such as silver, black and red. The product will be sold at RM28 each for every types of color. The selling price is enough to cover all the expenses as the cost price of each water flask is RM 12. It is a reasonable price as these Nano Energy water flask is good for health and can solve the skin problems. However, the office is used as a place for the process of paperwork and storage of documents and equipments. The ordering of our company products and all the documents and accounts will be recorded down and will be kept. All the works in the office work will be done by the clerk and supervise by the manager. 4.8 Critical risks/Contingency Plans CEC Trading Ltd will organize training program to all staff members for professionalism in running the business and also for contingency plans. The training will be on how they going to promote and sell the water flask. Insurance will be bought for business premises. The aim is to recover some assets in case of any accidents such as fires, accidents and thefts as well. Those liability and car accident will be covered by the professional indemnity insurance. The injury to the managing director will be covered by workers compensation. 5.0 FINANCIAL PROJECTIONS 5.1 Basic Assumptions and Information (a) Calculation of income and expenses Expenses are calculated based on research and managementââ¬â¢s knowledge of costs. Income or sales revenue is assumed to be paid within the month issued. The impact of inflation or increases costs is not taking into consideration. Depreciation of equipments purchased and vehicle purchased in June 2010 is calculated using straight-line method, at 10% per annum. Gross cost of goods is RM 168,000. Drawing is RM 200 per month. The projection is for one year and the figures are in Ringgit Malaysia. (b) Financing of the business An investment of RM 28,000 will be invested into the business according to our shareholdings ââ¬â Vivian Ngu Yen Shya RM 8,000, Wong Soon Siong RM 5,000, Wong Wen Yi RM 5,000, Faiznur Dilan binti David Ismadi RM 5,000 and Damilola RM 5,000. Sales income for June is based on early promotions, thus providing initial cash surplus and avoid the need for any short term debt financing. The operation financing strategy is showing a cash surplus in the bank accounts with total amounts of RM 70,700. The business will open a cheque account that provides electronic funds transfer facilities for customers. A minimum of two shareholder directors is needed to sign all the cheques for security reasons. (c) Distribution of profits Profits in the first year will be retained in the business. In future years, three quarters of the annual net profit after tax will be paid to the directors at the end of the financial year according to their shareholding and the remaining quarter will be kept as retained earnings. The Sales Mix Forecast, Cash Flow Forecast and The Trading Profit and Loss Statement is prepared according to generally acceptable accounting principles and conventions. (d) Goods and services tax All forecasts are net of tax. (e) Loans The firm has no current loans or debts. 5.2 Analysis of Financial Forecasts (a) Net profit margin is used to measure the companyââ¬â¢s ability to earn a net income from sales. The net profit margin is calculated based on the first year of the projections. Net profit margin % = = = 22.18% Since this trading company is running the business for the first year, it is normal to get a relatively low figures of the margin. The margin is expected to increase in the next few years. Other than that, the company can use other ratios to do analysis on the financial statements in the coming years. (b) Break-even point Contribution margin is used to determine the amount of profit that is made towards payment of the fixed cost. Considered that cost of goods sold is the variable cost, the contribution margin is equal to sales minus variable costs. Gross profit margin = = = 57.14% The fixed cost is projected to be RM 102,800. Break-even point in value = == RM 180, 350.88 Accounting 062 May 28, 2010 5.2.1 Sales mix forecast 5.2.2 Cash flow forecast CEC CASH FLOW FORECAST for the period July 2010 to June 2011 June July August Sept. Oct. Nov. Dec. Jan. Feb. March April May TOTAL Income Sales revenue RM 12,600 RM 19,600 RM 22,400 RM 22,400 RM 22,400 RM 16,800 RM 19,600 RM 28,000 RM 30,800 RM 32,200 RM 32,200 RM 35,000 RM 294,000 Capital 28,000 28,000 Total income 40,600 19,600 22,400 22,400 22,400 16,800 19,600 28,000 30,800 32,200 32,200 35,000 RM322,000
Tuesday, August 20, 2019
Aids, Poverty and Ignorance in South Africa :: South Africa AIDS Disease Health Essays
Aids, Poverty and Ignorance in South Africa Twenty years after the first clinical evidence of Acquired Immunodeficiency Syndrome (AIDS) was reported, it has become the most devastating disease humankind has ever faced. Since the epidemic began, more than 60 million people have been infected with the virus worldwide. Data shows an estimated 57,520,805 infected people around the world with that number increasing by approximately 1,400 people per day (redribbon.co.za). AIDS is now the leading cause of death in sub-Saharan Africa. Worldwide, it is the fourth-biggest killer. At the end of 2003, an estimated 46 million people globally were living with AIDS. In many parts of the developing world, the majority of new infections occur in young adults, with young women especially vulnerable. About one-third of those currently living with AIDS are aged 15ââ¬â24. Most of them do not know they carry the virus. Millions more know nothing or too little about AIDS to protect themselves against it. Dr. Malegaparu Makgoba, Presiden t of the Medical Research Council of South Africa, warns that ââ¬Å"as Africa faces the challenges of its renewal or renaissance, there is no greater potential barrier to the attainment of this vision than the specter of the HIV/AIDS epidemicâ⬠(mrc.ac.za). The most affected part of the world has been Sub-Saharan Africa, in particular South Africa. The groundbreaking article released at the end of 2002 by the Medical Research Council of South Africa, the ââ¬Å"Impact of HIV/Aids on adult mortality in South Africaâ⬠report is the first comprehensive examination of mortality statistics from the AIDS era. In a strongly worded introduction to the report, Dr. Makgoba states that as a consequence of early beliefs that AIDS was a disease exclusively due to homosexuality and that ââ¬Å"many Africans promoted the notion that homosexual practices were ââ¬ËunAfricanââ¬â¢, thus sowing the seeds for denial to justify why AIDS would not be prevalent in their communitiesâ⬠(mrc.ac.za). He believes that ââ¬Å"this denial was compounded by stigmatization, chauvinism, the distortion of scientific evidence, and ignoranceâ⬠(mrc.ac.za). The report shows data proving that AIDS is the biggest killer in South Africaââ¬âwith an estimated 40% of adult deaths during 2003 were caused by AIDS. According to the researchers of the ââ¬ËImpact of HIV/AIDS on Adult Mortality in South Africaââ¬â¢, AIDS will continue to be a growing problem in South Africa.
Monday, August 19, 2019
Women in The Duchess of Malfi and The Changeling Essay -- John Webster
The Duchess in John Websterââ¬â¢s tragic play, The Duchess of Malfi, and Beatrice Joanna in Thomas Middleton and William Rowleyââ¬â¢s The Changeling, are both strong women living in a male-dominated society. The two women attempt to free themselves from this subordination by choosing to love that they desire. Both pay with their lives for this chance at freedom, but differ in their moral decisions about how they attempt it. Beatrice Joannaââ¬â¢s plan involves murder, whereas the widowed Duchess merely lives the life she chooses, then plots to leave Malfi. Both women are forced into their actions, but, whereas Beatrice Joanna is Machiavellian in her actions, the Duchess is morally superior. Webster based his play on a real-life 16th Century scandal where a widowed Duchess remarried for love and did so beneath her class. The widowed Duchess had certain advantages and freedoms that the younger and unmarried Beatrice in The Changeling did not. The Duchess had significant wealth and independence, and she need not answer to a father or a husband. She no longer had the burden of protecting her virginity and the stigma attached if it was lost. Beatrice, on the other hand, had little sexual freedom, and she had to answer to her father and to the man to whom she was engaged. However a the Duchess, and Beatrice were doomed to subject to a patriarchal and male-dominated society. Upon her capture the Duchess declares: ââ¬Å"I am Duchess of Malfi stillâ⬠(4.2.141). She is a duchess only in name. In the end in both tragedies, it is the men ââ¬âfathers, brothers, suitors, and the Churchââ¬âwho rule by physical force and by law. Moreover, both women are driven by their passions and further choose to defy society by attempting to love who... ...d such harm and destruction. In the end it is Beatrice herself who says it was love that forced her to kill. She ultimately made that moral decision. She confessed to Alsemero at the playââ¬â¢s conclusion, To your bed scandal, I stand up innocent, Which even the guilt of one black other deed Will stand for proof of: your love has made me A cruel murdââ¬â¢ress (5.3.63). Therefore, our sympathies lie with the Duchess, who only desired to live the life she chose. She does her best to protect those she loves, hiding Antonio and caring for the safety of her children to the very end. She murders no one, and before her death forgives all. She is a most noble duchess and a true heroine.
Subscribe to:
Posts (Atom)