Fifth business by Robertson Davies Essays

Fifth business by Robertson Davies Essays Fifth business by Robertson Davies Paper Fifth business by Robertson Davies Paper In a way he is imprisoning himself with Boys affairs yet Boy doesnt seem to mind at all. The narrator has nothing and nobody in his life and the only thing he relates to are Boys affairs and he explains everything Boy does against Leola that Boy truly loves her and that all the other girls mean nothing. Then in the final paragraphs the narrator remembers Hahn 4 his past experiences with the physical act of love and how much pleasure it provided him. Now it annoyed [him] that Boy had her, although he doesnt want her but he wants to simply find someone to love his disfigured body. The narrator believed that Leola really loved him but that Boy made her believe differently. With this fact in the back of his had he was sour about the whole business although he didnt even want her back. The last paragraph talks about the narrator wanting what he had last when Diana left him since he often yearned for her. The relationship between Leola and Boy has revoked the inner feelings in the narrators heart, causing him to want somebody to love and simply become a normal human being again; accepting who he was and what has happened to him. : In the middle of this passage the narrator describes Leola staying an engaged girl and about Boys weekly visits to do some heavy petting with Leola. It also talks about Boys experience with gay girls who were experts in French kisses. This part of the passage as explained very thoroughly. Foreshadowing, which is present in this section. The narrator talks about this so in detail because later on in the passage he mentions that Leola had once thought she loved him, meaning the narrator could be the lucky man not Boy. It also foreshadows that the narrator wants to find some other girl like Leola, so he can share with her what he had with Diana. This extract ends with an allegory, the narrator realizes that what Boy has he doesnt really want but he wants a girl to love and that loves him. He knew Diana would try to make him something he was not but that did not stop [him], often and painfully, Hahn 5 from wanting her. He rejects the fact that he wants what Boy has all along yet what he really wants is a girl like Leola or Diana. This passage can be very deceiving at first sight, it seems as if it is about the narrator having a struggle between himself and comparing himself to Boy who seems to have everything but he doesnt want any of it. Yet underneath all this allusion it can be observed that the narrator really wants a girl and someone to love him. He also doesnt think Boy has earned everything he has since he hasnt been disfigured like the narrator has. I think this is a very powerful passage, of course I cant relate to it since I dont know how it feels to be so disfigured. Yet I do know how it feels to love someone and be with him or her all the time and then all of a sudden lose them. This was the worst feeling I have ever had, and that feeling combined with a disfigured body must be terrifying. Also seeing Boy who hasnt been injured in the war and has a woman like the narrator wants, using her simply as an object of lust. I believe the narrator couldnt experience more pain at moment. He has experienced pain, jealousy and envy as thoroughly as anyone will ever experience these feelings.

Informal Memo Proposal Coursework Example | Topics and Well Written Essays - 500 words

Informal Memo Proposal - Coursework Example The first proposal seeks to address the procedures that businesses can adopt when contemplating transactions with another business. The organizations can adopt proper consultation and procurement procedures to create room for growth and stay afloat in the market. The second proposal aims at finding the current strategies that are used by organizations to prevent credit card fraud and data breaches that happen behind closed doors. The data breaches and card fraud activities are illegal, and they hamper efficient operations that relate to customers and the organizations. The main purpose of proposal #1 is to address the b2b transactions for the interest of the customers and individual organizations. The transactions help business to institute pricing strategies, contracts and product and services as per the prevailing demands in the market. The primary aim of proposal #2 is to provide a platform that can be used to educate institutions on the methods they can take to prevent card fraud. Cards that are lost stolen or counterfeited affect consumers and businesses that offer the credit card services. The consequences come in the form of profits and legal action. Proposal 2 targets credit card companies, individual online business owners and legal entities that fight card fraud. The card fraud activities defraud shoppers, account owners that lose their card information to online thieves. For example, over 70 million Target Company customers lost their card accounts after the 2013 data breach hit the company. The cards were used later for illegal shopping activities. Analysis of business-to-business transactions will use pricing information, valuation strategies and innovations from individual companies. The strategies or procedures adopted by businesses provide an efficient mechanism for dealing with business dilemmas. Highlighting

Vedio Analyze Essay Example | Topics and Well Written Essays - 1000 words

Vedio Analyze - Essay Example The company has strived to maintain a corporate culture that fosters creativity and innovation. In that respect, it has fostered an environment that acknowledges good performances by employees. The Human Resources department has played a critical role in ensuring that these demands are met, through establishment of relationships. This approach prepares leaders and managers to deal with various extraordinary situations that may arise. There are various laws that prohibit various forms of discrimination in the United States. By adhering to these standards, the company has been able to meet its strategic objectives as well as customer requirements (Nickels, 2013). Determination of human resource needs takes place through a 5-step process. The first involves preparation of an inventory of its employees. Secondly, the company needs to analyse what different jobs entail. Thirdly, the company needs to examine future demands on the human resource. Subsequently, it should examine supply of th e required labour. This is required for prior training of staff, thus acquiring a competitive advantage. Finally, a strategic plan for hiring should be established (Nickels, 2013). The hiring process involves pre-screening and interviews that assess skills, while emphasising a cultural fit for the candidate, with the company. This fit is important for enhancing the company’s leadership, through organic development. ... Similarly, mentors are useful for guiding staffs that have lesser experiences at the workplace. Performance appraisals are useful for determining the right levels of compensation needed for retaining staff and boosting their motivation levels. This may be done through salaries, bonuses, stock options and other perquisites such as fringe benefits. The staffs are, therefore, able to focus on creative and innovation needed for success at work (Nickels, 2013). The key challenge in human resource management in the United States is attracting and retaining skilled talent in the organization. The country has experienced a shift from a manufacturing economy to service-based. As a result, there has been growing a demand for skilled graduates in high-tech jobs such as software engineering. However, the problem lies in capturing and retaining them. To lure such talent, HR managers need to create several benefits. For example, they need to develop good compensation schemes that appeal to the tal ent. This is also necessary for retaining the talent. The difficulties in attraction and retaining of skilled employees may be attributed to a variety of reasons. Firstly, there may have been limited effort in determining future trends in the labor market. As a result, HR managers within the organization were unable to develop means of acquiring or developing talent in the organization. As a result, the organizations are left with limited access to skilled workers in the market. Secondly, development of compensation schemes is difficult due to financial needs. It is important to note that modern labor markets are characterised by competitive salaries and other forms of compensation. Companies focused on cost-cutting may not be able to capture the interest

Why Do I Need This Scholarship Essay Example for Free

Why Do I Need This Scholarship Essay My name is , and currently I am a senior at . After high school I plan to go to college and major in Nursing and minor in Physical Therapy. Throughout my life there have been a number of people giving me advice, but the one person that stuck on me the most is Minister George M. Howard Jr. my youth minister. This man has been like a father to me knowing that he will always be there when I need lifts my spirit. Minister George M. Howard Jr. told me that â€Å"It’s not about who you know, it’s about who knows you because there will always be someone watching you†. See more: how to write a winning scholarship essay My dreams and aspirations are to be so successful so that I’m not dependent on anyone else. Ever since I was little I have wanted to be in charge of everyone and everything. To in charge, I first have to obtain the knowledge and in order to do that I have to go to college. I have seen so many people become dependent on others as well as the emptiness in the lives of people who can only do one thing well and I don’t want that happening to me. I plan to work and study hard, make good grades and become the head nurse in the biggest hospital. However, with my new-goal oriented mind, I realize that I am working towards my Nursing degree and my successful future. I finally understand that my least favorite subject will greatly contribute to my ultimate goal of living a rewarding life and fulfilling my career goals. I know that the courses will be challenging, but I am willing to do what it takes to achieve my ultimate goal. Now my appreciation of those classes is stronger than ever because those classes are what will prepare me for my college education. The colleges that I have chosen will not only provide me with hands-on training, but it will also teach me real life skills and communication.

Essay --

a) Physical characteristics of your virus 1. What is the shape of the viral capsid? Shape of the viral capsid is icosahedral. 2. Is the virus naked or enveloped? Varicella zoster is enveloped. 3. Which type of genome (ssDNA, dsDNA, ssRNA, or dsRNA) is found in the virus? Type of genome where VZV is found is double stranded DNA. b) Viral Infection 1. What is the host range (species and types of cells infected) of the virus? Humans are the only natural host. 2. What are the signs and symptoms of your viral infection? The first symptoms to appear are fever and rash. After fever the most prominent symptom of VZV are itchy skin lesions that become raised and filled with clear fluid (vesicles). After several days the blisters pop and start to crust over. c) Pathogenesis 1. How does your virus cause the signs and symptoms of the viral infection? The lesions are caused by the virus destroying the boundaries of the cells in the skin, this causes multiple cells to merge into one large cell. 2. Which types of cytopathic effects are caused by your virus? The formation of syncytia. This is where a virus turns several host cells into one giant cell with that has several nuclei. Another cytopathic effect of VZV is inclusion bodies. This is a very high concentration of the virus inside the nucleus and cytoplasm of a cell. d) Culture and diagnosis 1. How is your viral infection diagnosed? Although diagnosis for VZV is generally based on visual appearance there are few diagnostic tests that can be used to determine it. A. Virus culture- Takes a specimen of the fluid inside one of the vesicles. B. Polymerase chain reaction- Where a small amount of DNA from the virus becomes amplified. The virus is replicated until it reaches a quant... ...doses? For Varivax 1st dose between 12-15 months and the 2nd dose between 4-6 years. The second dose may be given earlier as long as at least 90 days has lapsed since the 1st dose. People over the age of 13 who have never been vaccinated should have 2 doses administered at least 28 days apart. For Zostavax people over the age of 50 should have the vaccination once. Both Varivax and Zostavax contain weakened strains of the live virus. g) Fun facts: Include any additional information that you find interesting, strange, or alarming about your virus. One thing I found alarming about Varicella zoster virus is that it can lead to the development of Reye’s Syndrome if child with an active infection takes a product that contains salicylates. Reye’s syndrome effects the central nervous system and can be the cause of amnesia, seizures, or coma to note a few symptoms. Essay -- a) Physical characteristics of your virus 1. What is the shape of the viral capsid? Shape of the viral capsid is icosahedral. 2. Is the virus naked or enveloped? Varicella zoster is enveloped. 3. Which type of genome (ssDNA, dsDNA, ssRNA, or dsRNA) is found in the virus? Type of genome where VZV is found is double stranded DNA. b) Viral Infection 1. What is the host range (species and types of cells infected) of the virus? Humans are the only natural host. 2. What are the signs and symptoms of your viral infection? The first symptoms to appear are fever and rash. After fever the most prominent symptom of VZV are itchy skin lesions that become raised and filled with clear fluid (vesicles). After several days the blisters pop and start to crust over. c) Pathogenesis 1. How does your virus cause the signs and symptoms of the viral infection? The lesions are caused by the virus destroying the boundaries of the cells in the skin, this causes multiple cells to merge into one large cell. 2. Which types of cytopathic effects are caused by your virus? The formation of syncytia. This is where a virus turns several host cells into one giant cell with that has several nuclei. Another cytopathic effect of VZV is inclusion bodies. This is a very high concentration of the virus inside the nucleus and cytoplasm of a cell. d) Culture and diagnosis 1. How is your viral infection diagnosed? Although diagnosis for VZV is generally based on visual appearance there are few diagnostic tests that can be used to determine it. A. Virus culture- Takes a specimen of the fluid inside one of the vesicles. B. Polymerase chain reaction- Where a small amount of DNA from the virus becomes amplified. The virus is replicated until it reaches a quant... ...doses? For Varivax 1st dose between 12-15 months and the 2nd dose between 4-6 years. The second dose may be given earlier as long as at least 90 days has lapsed since the 1st dose. People over the age of 13 who have never been vaccinated should have 2 doses administered at least 28 days apart. For Zostavax people over the age of 50 should have the vaccination once. Both Varivax and Zostavax contain weakened strains of the live virus. g) Fun facts: Include any additional information that you find interesting, strange, or alarming about your virus. One thing I found alarming about Varicella zoster virus is that it can lead to the development of Reye’s Syndrome if child with an active infection takes a product that contains salicylates. Reye’s syndrome effects the central nervous system and can be the cause of amnesia, seizures, or coma to note a few symptoms.

Jamie Oliver Essay

Jamie Oliver is a chef who has made a number of television programmes for Channel 4; in most of these programmes he is cooking and instructing the audience, although he is sometimes part of documentaries about food, for example in schools. His style of speech is very different to many of his contemporaries: he uses his distinctive style to present himself as a down to earth, friendly TV chef. Oliver is the only person talking in this transcript because he is cooking and explaining his actions for the TV show.The fact that he is cooking while talking means that there are numerous pauses in the transcript, for example ayou wanna coat the bottom (3) of the pana. The three second pause indicates that he is demonstrating this action on the programme; it is important in his role as a TV chef that he doesnat just sit and talk through a recipe because viewers want to see the recipes being made and they also want to be entertained and kept interested by Oliver moving around in the kitchen.Oth er pauses suggest that, although this programme is probably scripted to some degree, Oliver is not reading from an autocue but retains an element of spontaneity to his speech. The pauses at the start of the transcript, aI got a pan (. ) er the right size pan about (. ) sort of seven inchesa, are indicators of this spontaneity, as is the non-fluent aera.Although sometimes a sign of nervousness, in this case I think the pauses help Oliver to appear normal, like his viewers, so they are more likely to attempt his recipes and, of course, buy his books. Jamie Oliveras Esturary accent and his accompanying use of London slang are also distinctive features of his talk. Words such as achivvya and asquigglea are colloquial and are not words we expect to hear on a cooking programme.We are used to words from the cooking semantic field such as awhiska, abakea, astira but Oliveras language use again makes him seem very normal, approachable and relaxed. As well as specifically accented words such as the dropping of the aha in aorriblea, Oliveras elisions agonnaa, awannaa and akindaa demonstrate his relaxed tone. As well as using these to build a successful TV persona, Oliver could be using this informal language because he is concentrating more on the actual cooking and explaining the key details of the recipe

Hookah Bar Business Plan - Free Essay Example

Sample details Pages: 14 Words: 4281 Downloads: 10 Date added: 2017/09/19 Category Business Essay Type Argumentative essay Did you like this example? Cowboy HookahTM Business Proposal Executive Summary Cowboy Hookah is a hookah bar concept that will be located in Laramie, WY to serve as an alternative place for customers to relax and enjoy a cultural experience. The focus will be to bring in students from the University of Wyoming and community members as well as young professionals in the area. The bar will be located in downtown Laramie and be managed by a team of four owners. The business will generate revenues through the sale of flavored tobacco, non-alcoholic beverages and snacks. Cowboy Hookah will enter the market with a competitive advantage given that there are no hookah bars in Laramie. Cowboy Hookah projects to be earning profits by its first year of operation. Below are the projected gross income, total expenses and net income. The business projects growth of 50% the first year and 25% the next two years with more sustainable growth after that period. Since the company is in the introductory stage it is exp ected to see a lot growth after opening. 1. Objectives Cowboy Hookah’s objectives for the first year of operations are: †¢Effectively corner a niche market for a previously non-existent business. Turn in profits from the first month of operations. †¢Maintain a 65% gross margin. 2. Keys to Success The keys to success will be: †¢Store design that is deemed legally acceptable and will be both visually attractive to customers, and designed for efficient operations. †¢Employee training to insure the best education and knowledge of products and preparation techniques. †¢Marketing strategies aimed to build a solid base of loyal customers, as well as maximizing the sales of high margin products, such as our line of hookah products. 3. Mission Cowboy Hookah will give its best effort to create a unique place where customers can socialize with each other in a comfortable and relaxing environment while enjoying the best brands of smoking tobacco and products i n town. We will be in the business of helping our customers to relieve their daily stresses by providing piece of mind through great ambience, convenient location, friendly customer service, and products of consistently high quality. Cowboy Hookah will invest its profits to increase the employee satisfaction while providing stable return to its shareholders. Company Summary Cowboy Hookah is a new company that provides knowledge and expertise in hookah smoking along with a lounge for people to relax in a cultural environment with their friends while enjoying smoking flavored tobacco. The concept for our hookah lounge centers around the community of Laramie and being available to the people for them to have a new experience. The business will launch its first hookah lounge in Laramie within the next six months and hopes to create a modern, cozy, hookah bar with knowledgeable employees and guaranteed high quality service and products while at a reasonable price. The business will earn revenues through the sale of tobacco (multiple flavors), drinks (coffee, tea, and juices), food (Pastries, hummus and chips, etc) and hookah products. The customers are expected to be those interested in hookah and hookah culture, and young (18-25 years old) students interested in a community-oriented experience that is an alternative to bars serving alcohol and coffee shops. 4. Company Ownership Cowboy Hookah will be registered as a Limited Liability Corporation in the state of Wyoming. 5. Start-up Summary We will need initial start-up funding of approximately $265,000 to get our hookah bar up and running. The funding will be mainly through financing but we will need at least 20-30% through equity in order to have enough money in the deal to make this a favorable loan. We will maintain a cash reserve at startup in order to cover approximately two months of expenses. The expenses covered by this reserve will not include cost of goods sold as we will also have enough dedicat ed cash equivalents to purchase two months of inventory. †¢Legal expenses for obtaining licenses and permits totaling $1,300. †¢Marketing promotion expenses for the grand opening of Cowboy Hookah in the amount of $3,500 and as well as flyer printing (2,000 flyers at $0. 4 per copy) for the total amount of $3,580. †¢Insurance (general liability, workers compensation and property casualty) coverage at a total premium of $2,400. †¢Premises remodeling in the amount of $20,000, which, we consider to be sunk costs because it will not significantly increase the value of the property. †¢Other start-up expenses including stationery ($500) and phone and utility deposits ($2,500). The required start-up assets of $235,000 include: †¢Operating capital in the total amount of $40,000 which includes cash reserves of $27,000 and inventory for the first two months of operation. Start-up inventory of $7,657, which includes: oHookah tobacco $3,000 oCoffee filters, baked g oods, salads, sandwiches, tea, beverages, etc. $3,450 oRetail supplies (napkins, coffee bags, cleaning, etc. ) $920 oOffice supplies $287 †¢Equipment for the total amount of $25,000: oSmoking apparatus and equipment $3,000 oFood service equipment (microwave, toasters, dishwasher, refrigerator, blender, etc. ) $3,000 oStorage hardware (bins, utensil rack, shelves, food case) $2,720 oCounter area equipment (counter top, sink, ice machine, etc. $4,750 oServing area equipment (plates, glasses, flatware) $1,495 oStore equipment (cash register, security, ventilation, signage) $5,935 oOffice equipment (PC, fax/printer, phone, furniture, file cabinets) $3,600 †¢Purchase and remodel of the Building in the amount of $190,000: oBuilding $170,000 oRemodel (Sunk Costs) $20,000 Funding for the company comes from two major sourcesowners investments and lender financing. The owners will contribute $80,000, $20,000 of which will be immediately sunk into the remodel. The rema ining $185,000 needed to cover the start-up expenses and assets will come from two bank loans and short-term debt instruments. The two loans will consist of a 10 year loan in the amount of $29,000 and a 30 year mortgage on the building of $136,000. Both loans will be secured through the First National Bank. The additional $20,000 of financing needs will use distributor financing through their accounts payable and will be used in the purchasing of inventory and other supplies. Start-up Requirements Start-up Expenses Legal$1,300 Stationary$500 Brochures/Flyers$3,500 Insurance$2,400 Remodeling$20,000 Other$2,300 Total Start-up Expenses$30,000 Start-up Assets Cash Required$27,000 Start-up Inventory$6,500 Other Current Assets$6,500 Long-term Assets$195,000 Total Assets$235,000 Total Requirements$265,000 Start-up Funding Start-up Expenses to Fund$30,000 Start-up Assets to Fund$235,000 Start-up Funding Required$265,000 Assets Non-cash Assets from Start-up$195,000 Cash Requirements for S tart-up$13,000 Additional Cash Raised$0 Cash Balance on Starting Date$27,000 Total Assets$235,000 Liabilities and Capital Liabilities Current Borrowing$29,000 Long-term Liabilities$136,000 Accounts Payable$20,000 Other Current Liabilities$0 Total Liabilities$185,000 Capital Planned Investment (Owner Contributions)$80,000 Additional Investment Required$0 Total Planned Investment$80,000 Loss at Start-up($30,000) Total Capital$40,000 Total Liabilities and Capital$195,000 Total Funding$265,000 6. Company Locations and Facilities Location and Legalities The majority of funding will go towards our building and property. We will be purchasing a two unit commercial building in downtown Laramie on the corner of 1st and Grand Avenue. We believe this to be a prime location which will have a large positive impact on our exposure and growth. Because of the remodeling needed to convert one unit of 106/108 Grand Avenue into an outdoor patio we have elected to purchase the building rather tha n rent. This does increase our initial costs but the remodel is necessary in order to conform to the smoking ban, Title 8, Chapter 8, of Laramie, WY Municipal Code. For this remodel we have budgeted $20,000 which we consider to be sunk costs as it will not significantly affect the value of the property. The remodel will consist of removing upper portions of two walls and installing additional supports and sliding glass doors. By doing this it will allow us to conform to Laramie Municipal Code because the structure will then have only two walls and be considered an outdoor patio, which therefore will fall under 8. 56. 050 where smoking is not regulated. This conforms to the City of Laramie’s Attorney recommendations. The floor plan will include a 50 square feet back office and a 1200 square feet Hookah bar, which will include a seating area with 10 tables, a kitchen, storage area and two bathrooms. The space in the hookah bar will be approximately distributed the following way1,200 square feet (i. . , 55% of the total) for the seating area, 600 square feet (26%) for the production area, and the remaining 440 square feet (19%) for the customer products service area. This property is located in a commercial area within a walking distance from the University of Wyoming campus on the corner of a major thoroughfare connecting affluent neighborhoods with the busy downtown commercial area. The commercially zoned premises have the necessary water and electricity hookups and will require only minor remodeling to accommodate the hookah bar, kitchen and storage area. The hookah bars open and clean interior design with modern wooden decor will convey the quality of the served beverages and snacks, and will be in-line with the establishments positioning as an eclectic place where people can relax and enjoy their hookah experience. The clear window displays, through which passerby will be able to see customers enjoying the atmosphere, and outside electric signs will be aimed to grab the attention of the customer traffic. 7. Product Description/Products Hookahs for Sale range from $30. 00 to $150. 00 to purchase These include the following pieces: Pyrex Bowl †¢Snap-on tray †¢Stainless Steel Valve †¢One-way valve †¢Glass Base †¢Custom Hose †¢Bowl Grommet †¢Hose Grommet †¢Base Grommet The Python: 28 Multiple Hose Rotating Hookah The Python Multiple Hose Hookah is the first type of Hookah model to be fully customized for todays Hookah smoker. This Hookah has been designed with superior craftsmanship for complete authenticity and quality. The Python rotates a full 360 degrees to allow for durability and flexibility with the individual Hookah smoker. The Python may always be converted depending on how many users are available. This Hookahs durable design allows for ease with setup and maintenance. The Neptune: 33 Double Hose Hookah The Neptune is a larger Hookah model designed specifically for producin g a great smoking experience. This Hookah model may be converted to a one hose model if two users are not available. This Hookahs durable design allows for ease with setup and maintenance, while providing entertainment for years to come. The Zeus: 33 Single Hose Hookah The Zeus is a larger Hookah model designed specifically for producing a great smoking experience. This Hookahs durable design allows for ease with setup and maintenance. The Colossus: 33 Triple Hose Hookah The Colossus is primarily used by Hookah smokers who are interested in smoking with a larger group of friends. Although this model allows for up to three hookah users, it may always be converted into a two or one hose model. This Hookah may be used for both decorative and smoking pleasures, providing entertainment for years to come. The Helios: 26 Triple Hose Hookah The Helios is a smaller version of the Colossus, but still offers a great smoking experience. This Hookah allows for up two three users, but may alwa ys be converted into a two or one hose model. Whether smoking alone or with a group of friends, this Hookah is guaranteed to make an undeniable presence at any party. Hookah Sessions- Each session consists of the customers’ choice of size of hookah. Larger crowds usually get larger hookahs with more hoses. Then they can choose flavors of tobacco to use. Flavored tobacco for hookah pipes will be sold as well for $15 for the first round and $12 for subsequent rounds. Each round last approximately from 30 to 45 min. Flavors include: †¢Cherry †¢Strawberry †¢Blackberry †¢Mixed Fruit †¢Apple †¢Blue Mist †¢Candy †¢Jasmine †¢Banana †¢Rose †¢Grape †¢Pistachio †¢Lemon †¢Cola †¢Mint †¢Orange †¢Peach †¢Vanilla Mango †¢Blueberry †¢Grape †¢Purple Haze †¢Raspberry †¢Coconut †¢Melon Berry A quick lighting coal made by Miraculum Coal brand. Miraculum Coals formula allows for the charcoal to light faster as well as maintain a more even and consistent burn throughout without interfering with the flavor of tobacco, making it the most sought after quick lighting charcoal brand available. These Charcoals are manufactured in Holland, and are specifically designed for smoking with the Hookah. Cowboy Hookah wants to keep our prices low and competitive. Each customer has the option of what hookah size they want to use and how many types of tobacco they would like. We hope to keep bringing new flavors to the shop so people can continue to try new things. In the future we would also like to start selling hookahs of different sizes and shapes. Food and Drink The initial menu includes: †¢Assortment of organic teas †¢Assortment of organic coffees †¢Fruit juices and juice blends †¢Salads †¢Pita or pita chips and hummus/other dips †¢Assorted pastries 8. Sales Literature Two thousand flyers will be distributed in the adjacent neighbo rhood, on the University campus, and in the selected office buildings within two weeks prior to the opening of Cowboy Hookah. Subsequently, free postcards with Cowboy Hookah endorsement will be printed to increase the company visibility among the patrons. Market Analysis Summary U. S. tobacco consumption has shown level growth. They favor new and interesting smoking experiences and demand great service. Laramie, Wyoming, with its liberal and outgoing populace and long winter, has traditionally been a great place for establishments that have great atmosphere. Cowboy Hookah will strive to build a loyal customer base by offering a great atmosphere in a relaxing environment of its hookah bar, located close to the ustling University of Wyoming campus. The market for hookah bars in the United States has grown significantly in the past decade. Hookah-bars. com reports that, as of October 2008, there were at least 470 hookah bars in the U. S. and an average of five new hookah bars were o pening every month. From these numbers, it can be estimated that 2-5 million current hookah smokers live in the United States. Of these hookah smokers, approximately 90% are of American origin but have grown to embrace hookah culture. In Laramie, Wyoming, Cowboy Hookah Bar will focus on college students, Community members and young professionals. . Market Segmentation Cowboy Hookah will focus its marketing activities on reaching the University students and faculty, people working in offices located close to the hookah bar and on sophisticated adults who are eighteen years old or older. Our market research shows that these are the customer groups that are most likely to buy our products. Since tobacco consumption is universal across different income categories and mostly depends on the level of higher education, proximity to the University of Wyoming campus and local bars will provide access to the targeted customer audience. College Age Residents: College students who seek an alt ernative to bars and parties on campus seek out different ways to hang out with friends. Hookah bars provide such an experience because of their exotic ambiance, colorful atmosphere, focus on group dynamics, and a unique place in Laramie without alcohol. Furthermore, those between the ages of 18 and 20 can patronize hookah bars while they cannot go to the bars that serve alcohol. Laramie has plenty of bars, but lacks spots for those under 21 to socialize with each other. Young Professionals: 18-30 years-old professionals who are tired with bar culture here in Laramie are looking for other activities. They seek locations where they can socialize with friends, talk, and share a new experience. Hookah bars make a great substitution for these individuals. According to the 2000 census there were 27,204 people living in Laramie. Out of this 31. 8% were 18-24. This group of 8,651 makes up our market segment. According to our survey that participants took online, 50% of people ages 18-20 would be patron of a hookah bar in Laramie. Out of the participants surveyed, 48% in the age range of 21-24 said they would patronize a hookah bar in Laramie. This means that roughly 50% of the 8,651 or 4,325 individuals between the ages of 18-24 in Laramie would patronize a hookah bar in Laramie. 10. Target Market Segment Strategy Cowboy Hookah will cater to people who want to unwind and enjoy the company of friends in a relaxing atmosphere. Such customers vary in age, although our location close to the University campus means that most of our clientele will be college students and faculty. Our market research shows that these are discerning customers that gravitate towards a new experience. Furthermore, many college students consider hookah bars to be a convenient studying or meeting location, where they can read or meet with peers without the necessity to pay cover charges. For us, this will provide a unique possibility for building a loyal client base. To attract these yo ung students and young professionals residing in Laramie, Cowboy Hookah will position itself as an alternative to bars. We will attract them by giving them a place to socialize without having to drink alcohol. This will also give young students between the ages of 18-20 a place where they can hang out at night since they can’t go to any bars in Laramie. Along with having hookahs available to partake in smoking we will also market snacks and non-alcoholic beverages. Competition There is currently no hookah bar in Laramie; the company will have no competitors within this industry. Bars and the bowling alley will not be considered as competitors as a substitute for our services since most are restricted under the smoking ban. That means our customer will be willing to come to any location in Laramie to relax at a hookah bar. With no competitors we will not need to worry about differentiating our service or product. This makes it easy for us to meet the needs of our custome r. Website Marketing Strategy The website for Cowboy Hookah will be promoted through public relations, direct advertising, search engine optimization, and the growing community of customers. †¢Public relations events will include handing out handbills around campus. Hanging posters around the town at popular locations promoting an event. †¢Direct advertising will include Google ads and Facebook ads. We can advertise directly to our target market with Facebook. The community of customers will generate word-of-mouth and online referrals by inviting friends to become fans of Cowboy Hookah on Facebook. Development Requirements Development of the website requires an experienced Web development firm. The website will include the following in its basic, front end: †¢About Us background on the business and its concept and mission †¢FAQs about hookah smoking, etc. †¢Menu of food, drinks, and tobacco †¢Photo gallery †¢Contact page †¢Location and Direct ions page with connection to maps from Google Maps Furthermore, the management will create and regularly update a Facebook fan page. They will update the information on the fan page including: †¢Upcoming events, including live music and bands †¢Photos of the events and the hookah bar †¢New flavors, products or discounts 11. Market Needs General trend toward quality among U. S. consumers definitely plays an important role in the recent growth in the hookah bar industry. Additionally, such factors as desire for small indulgencies, for something more exotic and unique, provide a good selling opportunity for hookah bars. 12. Industry Analysis Tobacco consumption has shown a level growth rate in the United States over the last decade. In 1994, total sales of tobacco were approximately $7. 5 billion. The retail tobacco industry is remaining consistent. The local climate, with a long winter season, is very conducive for the consumption of items in an indoor setting. At the same time, hot dry summers drive people into cafes to order iced drinks and other amenities. 13. Buying Patterns The major reason for the customers to return to a hookah bar is a great products, quick service and pleasant atmosphere. Although, as stated before, tobacco consumption is uniform across different income segments, Cowboy Hookah will price its product offerings competitively. We strongly believe that selling tobacco with a great service in a nice setting will help us build a strong base of loyal clientele. Strategy and Implementation Summary Cowboy Hookah’s marketing strategy will be focused at getting new customers, retaining the existing customers, getting customers to spend more and come back more often. Establishing a loyal customer base is of a paramount importance since such customer core will not only generate most of the sales but also will provide favorable referrals. 4. Competitive Edge Cowboy Hookah will position itself as a unique hookah bar wher e its patrons can not only enjoy a relaxing smoke but also spend their time in an ambient environment. Comfortable sofas and chairs, dimmed light and quiet relaxing music will help the customers to relax from the daily stresses and will differentiate Cowboy Hookah from any incumbent competitors if we eventually get any. 15. Sales Strategy Cowboy Hookah employees will handle the sales transactions. To speed up the customer service, at least two employees will be servicing clientswhile one employee will be preparing the customers order, the other one will be taking care of the sales transaction. All sales data logged on the computerized point-of-sale terminal will be later analyzed for marketing purposes. In order to build up its client base, Cowboy Hookah will use banners and fliers, utilize customer referrals and cross-promotions with other businesses in the community. At the same time, customer retention programs will be used to make sure the customers are coming back and spendi ng more at the hookah bar. 16. Sales Forecast Food costs are assumed at 25% for coffee beverages and pastries, 50% for retail tobacco sales and products. Proximity to the University campus will dictate certain sales seasonality with revenues slightly decreasing during the school vacation periods. The chart and table below outline our projected sales forecast for the next three years. Sales Forecast Year 1Year 2Year 3 Sales Tobacco Products$150,000$225,000$281,250 Tobacco$37,500$56,250$70,313 Food and Beverages$62,500$93,750$117,187 Total Sales$250,000$375,000$468,750 Direct Costs of SalesYear 1Year 2Year 3 Tobacco Products$32,142$48,215$60,267 Tobacco$16,073$24,107$30,135 Food and Beverage$26,785$40,178$50,223 Total Direct Cost of Sales$75,000$112,500$140,625 18. Management Team Gaps Despite the owners and managers experience in the industry, the company will retain the consulting services of Sahara Smoke. This company has over twenty years of experience in the Hookah industry and has successfully opened dozens of hookah bars across the U. S. Consultants will be primarily used for market research, customer satisfaction surveys and to provide additional input into the evaluation of the new business opportunities. 19. Personnel Plan The table below outlines the personnel needs of Cowboy Hookah. Personnel Plan Year 1Year 2Year 3 Owners$80,000$100,000$110,000 P. T. Employees$12,000$22,000$27,000 Total People677 Total Payroll$92,000$122,000$137,000 Financial Plan Cowboy Hookah will capitalize on the strong demand for new and unique experiences. The owners have provided the company with sufficient start-up capital. With successful management aimed at establishing and growing a loyal customer base, the company will see its net worth doubling in two years. Cowboy Hookah will maintain a healthy 65% gross margin, which combined with reasonable operating expenses, will provide enough cash to finance further growth. We have assumed very conservative interest r ates of 5. 25% for our commercial mortgage of 80% of property value and 8% for our small business loan. These loans are amortized over 30 and ten years respectively with all interest expense and depreciation being tax deductable. We plan to each work as needed and draw a $20,000 salary for our time during the first year. To provide additional help we will also hire part-time servers at an expense not to exceed $12,000 for the first year. We have budgeted $30,000 and an additional $15,000 for staff increases over years two and three respectively. We have also assumed a 25% payroll tax and a 15% income tax over the first three years. 20. Important Assumptions Financial Assumptions Year 1Year 2Year 3 Mortgage Interest Rate5. 25%5. 25%5. 25% Long-term Interest Rate8. 00%8. 00%8. 00% Tax Rate15. 00%15. 00%15. 00% 21. Projected Cash Flow As the chart and table below present, the company will maintain a healthy cash flow position, which will allow for timely debt servicing and funds ava ilable for future development. Pro Forma Cash Flow Cash from OperationsYear 1Year 2Year 3 Cash Sales$250,000$375,000$468,750 Total Cash from Operations$250,000$375,000$468,750 ExpendituresYear 1Year 2Year 3 Cost of Goods Sold$75,000$112,500$140,625 Cash Spending$26,275$39,932$51,761 Bill Payments$133,237$177,490$201,283 Total Expenditures$234,512$329,922$393,669 Net Cash Flow$15,488$45,078$75,081 Cash Balance$16,213$21,359$44,679 22. Break-even Analysis With average monthly fixed costs of $20,300 in FY2001 and an average margin of 65%, Cowboy Hookah’s break-even sales volume is around $31,300 per month. As shown further, the company is expected to generate such sales volume from the out start. Break-even Analysis Monthly Revenue Break-even$19,561 Assumptions: Average Percent Variable Cost35% Estimated Monthly Fixed Cost$13,003 23. Projected Profit and Loss Annual projected sales of $250,000 in FY2010 translate into $156. 25 of sales per square foot, which is in line wit h the industry averages for this size of hookah bar. Overall, as the company gets established in the local market, its net profitability increases from $15,264 in FY2010 to $75,956 in FY2012. The table below outlines the projected Profit and Loss Statement for FY2010-2012. Pro Forma Profit and Loss RevenueYear 1Year 2Year 3 Sales$250,000$375,000$468,750 Sales Allowance($2,500)($3,750)($4,688) Net Sales$247,500$371,250$464,063 COGS($75,000)($112,500)($140,625) Gross Income$172,500$258,750$323,438 Expenses Payroll($92,000)($122,000)($137,000) Marketing($20,000)($30,000)($37,500) Loan Principle($1,429)($1,995)($2,102) Depreciation($8,525)($8,525)($8,525) Utilities($3,600)($4,140)($4,761) Insurance($2,400)($2,520)($2,626) Payroll Taxes($23,000)($30,500)($34,250) Other($3,500)($5,250)($7,875) Total Expenses($154,454)($204,930)($234,659) EBIT$18,046$53,820$88,779 Interest Expense($10,118)($9,795)($9,448) Taxes($1,189)($6,604)($11,900) Depreciation$8,525$8,525$8,525 Net Income$15,264$45 ,946$75,956 24. Projected Balance Sheet The companys net worth is expected to increase from approximately $212,000 by the end of FY2010 to approximately $443,000 in FY2013. The table below summarizes the projected balance sheets for this period. Pro Forma Balance Sheet AssetsYear 1Year 2Year 3 Current Assets Cash and Equivalents$27,000$21,359$44,679 Other Current Assets$13,000$24,500$36,375 Total Current Assets$40,000$45,859$81,054 Long-term Assets Equipment and Furnishings$25,000$35,000$45,000 Building$170,000$178,500$187,425 Total Long-term Assets$195,000$213,500$232,425 Total Assets$235,000$259,359$313,479 Liabilities and Owner’s Equity Liabilities Short-term Debt$20,000$20,000$20,000 Long-term Debt$155,000$152,106$147,756 Total Liabilities$175,000$172,106$167,756 Owner’s Equity$60,000$87,853$145,723 Total Liabilities and Owner’s Equity$235,000$259,359$313,479 25. Business Ratios The table below outlines the companys business ratios. The last column rep resents industry average business ratios for Specialty Tobacco Places (SIC 5812). Ratio Analysis Year 1Year 2Year 3Industry Profile Sales Growth0. 00%50. 00%25. 00%7. 60% Inventory7. 83%6. 30%5. 23%3. 60% Other Current Assets0. 00%0. 00%0. 00%35. 60% Total Current Assets80. 11%86. 41%90. 46%43. 70% Long-term Assets19. 9%13. 59%9. 54%56. 30% Total Assets100. 00%100. 00%100. 00%100. 00% Current Liabilities14. 31%9. 56%7. 13%32. 70% Long-term Liabilities7. 40%4. 44%2. 54%28. 50% Total Liabilities21. 71%13. 99%9. 67%61. 20% Net Worth78. 29%86. 01%90. 33%38. 80% Percent of Sales Sales100. 00%100. 00%100. 00%100. 00% Gross Margin65. 00%65. 00%65. 00%60. 50% Selling, General Administrative Expenses47. 94%48. 47%47. 37%39. 80% Advertising Expenses2. 26%2. 18%2. 26%3. 20% Profit Before Interest and Taxes23. 27%22. 47%23. 85%0. 70% Main Ratios Current5. 609. 0412. 690. 98 Quick5. 058. 3811. 950. 65 Total Debt to Total Assets21. 71%13. 9%9. 67%61. 20% Pre-tax Return on Net Worth62. 87%44. 64% 37. 71%1. 70% Pre-tax Return on Assets49. 22%38. 40%34. 06%4. 30% Additional RatiosYear 1Year 2Year 3 Net Profit Margin17. 00%16. 58%17. 62%n. a Return on Equity46. 93%33. 48%28. 12%n. a Activity Ratios Inventory Turnover10. 9110. 1110. 11n. a Accounts Payable Turnover11. 2512. 1712. 17n. a Payment Days273029n. a Total Asset Turnover2. 161. 741. 44n. a Debt Ratios Debt to Net Worth0. 280. 160. 11n. a Current Liability to Liability0. 660. 680. 74n. a Liquidity Ratios Net Working Capital$177,858$284,304$408,334n. a Interest Coverage48. 1662. 07104. 13n. a Don’t waste time! 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