The Solar Electro Division Is Based On A Fairy New Market

The Solar-Electro Division is based on a fairy new market. Although management believes this division will prove to be very successful in future years, this is dependent on global climate changes continuing which is something outside of their control. In addition, since Pinnacle is considering selling their other division, Machine-Tech this could potentially lead to a greater reliance on the performance of the Solar-Electro Division as well as their long standing Division, Smith. In addition PGC should also consider the controls management of Pinnacle have in place that may help mitigate business risk. The primary source for identifying client business risk comes from the company’s management. Management should be evaluating their own†¦show more content†¦In addition, certain analytical procedures can be a useful technique to determine whether Pinnacle has financial problems. When applying analytical procedures to Pinnacle, PGC will develop an expectation of what a ratio or account balance should be. As stated in AU 329, paragraph 05, analytical procedures involve the comparison of the recorded amounts or ratios to the expected amounts the auditor developed. PGC will develop these expectations by considering prior period, anticipated results, such as the client-prepared budgets and industry trends. It will then compare Pinnacle’s financial recorded amount and ratio that applies to the industry which it operate by performing a benchmark. The auditors will need to come up with a baseline that considers cost and benefits implication from the rules and time constraints. By doing so, it will give PGC a more efficient and effective way to conduct an analytical procedure. To perform an analytical procedures on Pinnacle financial statement, PGC should conduct a trend and ratio analysis (see figure 1 in the Appendix). According to our calculation, Pinnacle’s liquidity has been decreasing for the past three years. The cash, quick, and current ratio depicts Pinnacle’s ability to pay their short-term debt, which has been decreasing each

The Theoretical And Methodological Perspectives Of...

In the comparison of the theoretical and methodological perspectives of radicals Karl Marx and Friedrich Engels, with the more liberal teachings of Emile Durkheim and Max Weber, there must be an understanding that essentially they were all intellects of the period of the Enlightenment. The philosophical basis of the Enlightenment was that human beings are substantially perfectible. This meant that human beings could be taught things and that there was never an end to the capacity of what could be achieved by a human being. Furthermore, what caused such delays in their intellectual progress were the inequalities of society, which were a consequence that was leftover from the feudal emphasis of faith and tradition. The principles†¦show more content†¦According to Karl Marx, capital is goods that are allotted for investments to increase overall profit. The ability to acquire capital comes from the accrual of resources through barter and trade. In a cycle labeled by Marx as â₠¬Å"M-C-M†, capital starts off simply as money. After acquiring money, a capitalist then finds a way to transform the money into a commodity to increase their profits. After such instance the commodities in turn will be used to purchase more goods such as machinery and labor. By turning the profits into commodities, the capitalist is able to produce more goods and in turn that in to more cash flow and increasingly more money. Consistent with Marx’s teachings, wealth is not really about how much money you have, but how many commodities that you have accumulated. Marx states that the effort of the labor that is produced by individuals is not a determinant in the value of the product produced. All of the workers are considered to be of equal value in the beginning and are only differentiated when they function on different levels. Therefore, the value of said product is not determined by the labor hours of the individual, but by how many hours are necessary for the product ion of a commodity. The average worker usually works the necessary value to support their family. The typical worker works the equivalent value that is needed in order to support his family and return to work. While, in exchange the capitalist receives the surplus

Religion s Influence On Crime - 893 Words

On September 11, 2001 we all remember the horrible and terrorize moment all Americans had to pass through. We Americans blame the leader of the Islamic state Osama Bin Laden, as we should, but the reason he killed was because of his religion. Some religion are good and bad, but the bad one can be dangerous to people. The bad religions are composed of bad morals and belief you are thought when you are young, and is difficult for some individuals to change it back. However there might be many more influences that encourages a criminal, but religion is the main cause. Similar to 9/11 there is many others examples that show religion influence is the cause of deaths. The article â€Å"Does Religion Suppress, Socialize, Soothe, or Support? Exploring Religiosity s Influence on Crime† explores religion influence and what religion teaches individuals. The article sates religiosity may have direct or unique effects on crime. Which means religion might be the causes of criminality in our society. In addition article inform reader that religion focuses on the â€Å"moral teaching about human relationships, †¦Ã¢â‚¬ ¦encourage social interaction among believers, and seek to meet the emotional needs of their members (Durkheim [1912] 1965; Smith 1991; but see Prothero 2010). In other word religion teaches individual morals, and theirs beliefs. Some religions around the world practice killing people as a sacrifice for their god or something else they believe. In addition bad religion practice mightShow MoreRelatedPunishment Vs Classical Criminology1745 Words   |  7 PagesJustice Theory Introduction Crime has existed in the society from time immemorial. Different cultures have dealt with it differently. While some have adopted very cruel, inhumane, and creative ways of punishment, others have chosen a relatively fair system of justice. Nevertheless, each system has had and served its purpose in fulfilling a given role in the society they are established. 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When someone commits a crime they have a motive and a goal in why they are committing the crime so in order to understand the crime that is taking place we need to ask what triggered the person to want to commit this crime. Is the person committing the crime outRead MoreCapital Punishment : Christianity And Judaism1318 Words   |  6 PagesReligion plays a big role in some people s lives and can influence their opinion on capital punishment. In the U.S. the two largest religions are Christianity and Judaism, within both of those religions some people are for capital punishment and some are against capital punishment. Several christian groups in the late 1970s formalized their religious and moral reasons against the imposition of the death penalty. â€Å"Among them was, capital punishment: violated the command by Jesus to employ the ethic

Supply Chain Management - Woolworths and Nike - 1585 Words

Supply Chain Management Supply Chain Management (SCM) is a systematic integration of suppliers, Original Equipment Manufacturer (OEM), distributors and customers in order to produce and distribute the right quantities, to the right time, and at the cheaper cost, while satisfying the entire supply chain partners (Balsubramanium Roosebelt). In simple words, it is a process of moving goods from manufacturers to a consumer. Today successful companies, uses softwares or web based application service provider (ASPs) to provide them a better supply chain solutions. Technology has been the life and blood in all the fields since many years but in supply chain, it is playing an extraordinary role. Not only by cutting the cost, enhancing†¦show more content†¦The company also uses WebMethod Integration platform which is also known as Software AG, helps them in cost effectiveness and reduce duplication of within the Woolworths’ IT system. The company has invested more money in its supply chain developme nt program by bringing in Business Process Management (BPM) capabilities (Reuters 2009). In 2005 Woolworths became a major competitor to local supermarkets. The company hire â€Å"ECN Group† which are specialised in providing integration and messaging solutions that enable business to electronically manage and exchange a broad range of information flows across their organisations (The ECN Group 2009). ECN’s key focus is inside the supply chain and logistic of Retailer and Suppliers market. Events across supply chain impact on every business and the ability to meet customer’s anticipation. ECN helps Woolworths to obtain visibility of and mange these events which eventually lead to gain competitive advantage. The above example gives a clear idea that how one company can save millions of dollars just by managing their supply chain accurately. 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The Twilight Saga 3 Eclipse Chapter 6. SWITZERLAND Free Essays

string(53) " I ambled toward the kitchen, looking for busy work\." AS I DROVE HOME, I WASN’T PAYING MUCH ATTENTION TO the road that shimmered wetly in the sun. I was thinking about the flood of information Jacob had shared with me, trying to sort it out, to force it all to make sense. Despite the overload, I felt lighter. We will write a custom essay sample on The Twilight Saga 3: Eclipse Chapter 6. SWITZERLAND or any similar topic only for you Order Now Seeing Jacob smile, having all the secrets thrashed out . . . it didn’t make things perfect, but it made them better. I was right to have gone. Jacob needed me. And obviously, I thought as I squinted into the glare, there was no danger. It came out of nowhere. One minute there was nothing but bright highway in my rearview mirror. The next minute, the sun was glinting off a silver Volvo right on my tail. â€Å"Aw, crap,† I whimpered. I considered pulling over. But I was too much of a coward to face him right away. I’d been counting on some prep time . . . and having Charlie nearby as a buffer. At least that would force him to keep his voice down. The Volvo followed inches behind me. I kept my eyes on the road ahead. Chicken through and through, I drove straight to Angela’s without once meeting the gaze I could feel burning a hole in my mirror. He followed me until I pulled to the curb in front of the Webers’ house. He didn’t stop, and I didn’t look up as he passed. I didn’t want to see the expression on his face. I ran up the short concrete walk to Angela’s door as soon as he was out of sight. Ben answered the door before I could finish knocking, like he’d been standing right behind it. â€Å"Hey, Bella!† he said, surprised. â€Å"Hi, Ben. Er, is Angela here?† I wondered if Angela had forgotten our plans, and cringed at the thought of going home early. â€Å"Sure,† Ben said just as Angela called, â€Å"Bella!† and appeared at the top of the stairs. Ben peered around me as we both heard the sound of a car on the road; the sound didn’t scare me – this engine stuttered to a stop, followed by the loud pop of a backfire. Nothing like the purr of the Volvo. This must be the visitor Ben had been waiting for. â€Å"Austin’s here,† Ben said as Angela reached his side. A horn honked on the street. â€Å"I’ll see you later,† Ben promised. â€Å"Miss you already.† He threw his arm around Angela’s neck and pulled her face down to his height so that he could kiss her enthusiastically. After a second of this, Austin honked again. â€Å"‘Bye, Ang! Love you!† Ben shouted as he dashed past me. Angela swayed, her face slightly pink, then recovered herself and waved until Ben and Austin were out of sight. Then she turned to me and grinned ruefully. â€Å"Thank you for doing this, Bella,† she said. â€Å"From the bottom of my heart. Not only are you saving my hands from permanent injury, you also just spared me two long hours of a plot-less, badly dubbed martial arts film.† She sighed in relief. â€Å"Happy to be of service.† I was feeling a bit less panicked, able to breathe a little more evenly. It felt so ordinary here. Angela’s easy human dramas were oddly reassuring. It was nice to know that life was normal somewhere. I followed Angela up the stairs to her room. She kicked toys out of the way as she went. The house was unusually quiet. â€Å"Where’s your family?† â€Å"My parents took the twins to a birthday party in Port Angeles. I can’t believe you’re really going to help me with this. Ben’s pretending he has tendonitis.† She made a face. â€Å"I don’t mind at all,† I said, and then I walked into Angela’s room and saw the stacks of waiting envelopes. â€Å"Oh!† I gasped. Angela turned to look at me, apologies in her eyes. I could see why she’d been putting this off, and why Ben had weaseled out. â€Å"I thought you were exaggerating,† I admitted. â€Å"I wish. Are you sure you want to do this?† â€Å"Put me to work. I’ve got all day.† Angela divided a pile in half and put her mother’s address book between us on her desk. For a while we concentrated, and there was just the sound of our pens scratching quietly across the paper. â€Å"What’s Edward doing tonight?† she asked after a few minutes. My pen dug into the envelope I was working on. â€Å"Emmet’s home for the weekend. They’re supposed to be hiking.† â€Å"You say that like you’re not sure.† I shrugged. â€Å"You’re lucky Edward has his brothers for all the hiking and camping. I don’t know what I’d do if Ben didn’t have Austin for the guy stuff.† â€Å"Yeah, the outdoors thing is not really for me. And there’s no way I’d ever be able to keep up.† Angela laughed. â€Å"I prefer the indoors myself.† Angela rolled her eyes at me. â€Å"See you at school,† I said with a nervous laugh. She sighed. â€Å"See you.† I was jumpy on the way out to my truck, but the street was empty. I spent the whole drive glancing anxiously in all my mirrors, but there was never any sign of the silver car. His car was not in front of the house, either, though that meant little. â€Å"Bella?† Charlie called when I opened the front door. â€Å"Hey, Dad.† I found him in the living room, in front of the TV. â€Å"So, how was your day?† â€Å"Good,† I said. Might as well tell him everything – he’d hear it from Billy soon enough. Besides, it would make him happy. â€Å"They didn’t need me at work, so I went down to La Push.† There wasn’t enough surprise in his face. Billy had already talked to him. â€Å"How’s Jacob?† Charlie asked, attempting to sound indifferent. â€Å"Good,† I said, just as casual. â€Å"You get over to the Webers’?† â€Å"Yep. We got all her announcements addressed.† â€Å"That’s nice.† Charlie smiled a wide smile. He was strangely focused, considering that there was a game on. â€Å"I’m glad you spent some time with your friends today.† â€Å"Me, too.† I ambled toward the kitchen, looking for busy work. Unfortunately, Charlie had already cleaned up his lunch. I stood there for a few minutes, staring at the bright patch of light the sun made on the floor. But I knew I couldn’t delay this forever. â€Å"I’m going to go study,† I announced glumly as I headed up the stairs. â€Å"See you later,† Charlie called after me. If I survive, I thought to myself. I shut my bedroom door carefully before I turned to face my room. Of course he was there. He stood against the wall across from me, in the shadow beside the open window. His face was hard and his posture tense. He glared at me wordlessly. I cringed, waiting for the torrent, but it didn’t come. He just continued to glare, possibly too angry to speak. â€Å"Hi,† I finally said. His face could have been carved from stone. I counted to a hundred in my head, but there was no change. â€Å"Er . . . so, I’m still alive,† I began. A growl rumbled low in his chest, but his expression didn’t change. â€Å"No harm done,† I insisted with a shrug. He moved. His eyes closed, and he pinched the bridge of his nose between the fingers of his right hand. â€Å"Bella,† he whispered. â€Å"Do you have any idea how close I came to crossing the line today? To breaking the treaty and coming after you? Do you know what that would have meant?† I gasped and his eyes opened. They were as cold and hard as night. â€Å"You can’t!† I said too loudly. I worked to modulate the volume of my voice so Charlie wouldn’t hear, but I wanted to shout the words. â€Å"Edward, they’d use any excuse for a fight. They’d love that. You can’t ever break the rules!† â€Å"Maybe they aren’t the only ones who would enjoy a fight.† â€Å"Don’t you start,† I snapped. â€Å"You made the treaty – you stick to it.† â€Å"If he’d hurt you -â€Å" â€Å"Enough!† I cut him off. â€Å"There’s nothing to worry about. Jacob isn’t dangerous.† â€Å"Bella.† He rolled his eyes. â€Å"You aren’t exactly the best judge of what is or isn’t dangerous.† â€Å"I know I don’t have to worry about Jake. And neither do you.† He ground his teeth together. His hands were balled up in fists at his sides. He was still standing against the wall, and I hated the space between us. I took a deep breath, and crossed the room. He didn’t move when I wrapped my arms around him. Next to the warmth of the last of the afternoon sun streaming through the window, his skin felt especially icy. He seemed like ice, too, frozen the way he was. â€Å"I’m sorry I made you anxious,† I muttered. He sighed, and relaxed a little. His arms wound around my waist. â€Å"Anxious is a bit of an understatement,† he murmured. â€Å"It was a very long day.† â€Å"You weren’t supposed to know about it,† I reminded him. â€Å"I thought you’d be hunting longer.† I looked up at his face, at his defensive eyes; I hadn’t noticed in the stress of the moment, but they were too dark. The rings under them were deep purple. I frowned in disapproval. â€Å"When Alice saw you disappear, I came back,† he explained. â€Å"You shouldn’t have done that. Now you’ll have to go away again.† My frown intensified. â€Å"I can wait.† â€Å"That’s ridiculous. I mean, I know she couldn’t see me with Jacob, but you should have known -â€Å" â€Å"But I didn’t,† he broke in. â€Å"And you can’t expect me to let you -â€Å" â€Å"Oh, yes, I can,† I interrupted him. â€Å"That’s exactly what I expect -â€Å" â€Å"This won’t happen again.† â€Å"That’s right! Because you’re not going to overreact next time.† â€Å"Because there isn’t going to be a next time.† â€Å"I understand when you have to leave, even if I don’t like it -â€Å" â€Å"That’s not the same. I’m not risking my life.† â€Å"Neither am I.† â€Å"Werewolves constitute a risk.† â€Å"I disagree.† â€Å"I’m not negotiating this, Bella.† â€Å"Neither am I.† His hands were in fists again. I could feel them against my back. The words popped out thoughtlessly. â€Å"Is this really just about my safety?† â€Å"What do you mean?† he demanded. â€Å"You aren’t . . .† Angela’s theory seemed sillier now than before. It was hard to finish the thought. â€Å"I mean, you know better than to be jealous, right?† He raised one eyebrow. â€Å"Do I?† â€Å"Be serious.† â€Å"Easily – there’s nothing remotely humorous about this.† I frowned suspiciously. â€Å"Or . . . is this something else altogether? Some vampires-and-werewolves-are- always-enemies nonsense? Is this just a testosterone-fueled -â€Å" His eyes blazed. â€Å"This is only about you. All I care is that you’re safe.† The black fire in his eyes was impossible to doubt. â€Å"Okay,† I sighed. â€Å"I believe that. But I want you to know something – when it comes to all this enemies nonsense, I’m out. I am a neutral country. I am Switzerland. I refuse to be affected by territorial disputes between mythical creatures. Jacob is family. You are . . . well, not exactly the love of my life, because I expect to love you for much longer than that. The love of my existence. I don’t care who’s a werewolf and who’s a vampire. If Angela turns out to be a witch, she can join the party, too.† He stared at me silently through narrowed eyes. â€Å"Switzerland,† I repeated again for emphasis. He frowned at me, and then sighed. â€Å"Bella . . . ,† he began, but he paused, and his nose wrinkled in disgust. â€Å"What now?† â€Å"Well . . . don’t be offended, but you smell like a dog,† he told me. And then he smiled crookedly, so I knew the fight was over. For now. Edward had to make up for the missed hunting trip, and so he was leaving Friday night with Jasper, Emmett, and Carlisle to hit some reserve in Northern California with a mountain lion problem. We’d come to no agreement on the werewolf issue, but I didn’t feel guilty calling Jake – during my brief window of opportunity when Edward took the Volvo home before climbing back in through my window – to let him know I’d be coming over on Saturday again. It wasn’t sneaking around. Edward knew how I felt. And if he broke my truck again, then I’d have Jacob pick me up. Forks was neutral, just like Switzerland – just like me. So when I got off work Thursday and it was Alice rather than Edward waiting for me in the Volvo, I was not suspicious at first. The passenger door was open, and music I didn’t recognize was shaking the frame when the bass played. â€Å"Hey, Alice,† I shouted over the wailing as I climbed in. â€Å"Where’s your brother?† She was singing along to the song, her voice an octave higher than the melody, weaving through it with a complicated harmony. She nodded at me, ignoring my question as she concentrated on the music. I shut my door and put my hands over my ears. She grinned, and turned the volume down until it was just background. Then she hit the locks and the gas in the same second. â€Å"What’s going on?† I asked, starting to feel uneasy. â€Å"Where is Edward?† She shrugged. â€Å"They left early.† â€Å"Oh.† I tried to control the absurd disappointment. If he left early, that meant he’d be back sooner, I reminded myself. â€Å"All the boys went, and we’re having a slumber party!† she announced in a trilling, singsong voice. â€Å"A slumber party?† I repeated, the suspicion finally settling in. â€Å"Aren’t you excited?† she crowed. I met her animated gaze for a long second. â€Å"You’re kidnapping me, aren’t you?† She laughed and nodded. â€Å"Till Saturday. Esme cleared it with Charlie; you’re staying with me two nights, and I will drive you to and from school tomorrow.† I turned my face to the window, my teeth grinding together. â€Å"Sorry,† Alice said, not sounding in the least bit penitent. â€Å"He paid me off.† â€Å"How?† I hissed through my teeth. â€Å"The Porsche. It’s exactly like the one I stole in Italy.† She sighed happily. â€Å"I’m not supposed to drive it around Forks, but if you want, we could see how long it takes to get from here to L.A. – I bet I could have you back by midnight.† I took a deep breath. â€Å"I think I’ll pass,† I sighed, repressing a shudder. We wound, always too fast, down the long drive. Alice pulled around to the garage, and I quickly looked over the cars. Emmett’s big jeep was there, with a shiny canary yellow Porsche between it and Rosalie’s red convertible. Alice hopped out gracefully and went to stroke her hand along the length of her bribe. â€Å"Pretty, isn’t it?† â€Å"Pretty over-the-top,† I grumbled, incredulous. â€Å"He gave you that just for two days of holding me hostage?† Alice made a face. A second later, comprehension came and I gasped in horror. â€Å"It’s for every time he’s gone, isn’t it?† She nodded. I slammed my door and stomped toward the house. She danced along next to me, still unrepentant. â€Å"Alice, don’t you think this is just a little bit controlling? Just a tiny bit psychotic, maybe?† â€Å"Not really.† She sniffed. â€Å"You don’t seem to grasp how dangerous a young werewolf can be. Especially when I can’t see them. Edward has no way to know if you’re safe. You shouldn’t be so reckless.† My voice turned acidic. â€Å"Yes, because a vampire slumber party is the pinnacle of safety conscious behavior.† Alice laughed. â€Å"I’ll give you a pedicure and everything,† she promised. It wasn’t so bad, except for the fact that I was being held against my will. Esme brought Italian food – the good stuff, all the way from Port Angeles – and Alice was prepared with my favorite movies. Even Rosalie was there, quietly in the background. Alice did insist on the pedicure, and I wondered if she was working from a list – maybe something she’d compiled from watching bad sitcoms. â€Å"How late do you want to stay up?† she asked when my toenails were glistening a bloody red. Her enthusiasm remained untouched by my mood. â€Å"I don’t want to stay up. We have school in the morning.† She pouted. â€Å"Where am I supposed to sleep, anyway?† I measured the couch with my eyes. It was a little short. â€Å"Can’t you just keep me under surveillance at my house?† â€Å"What kind of a slumber party would that be?† Alice shook her head in exasperation. â€Å"You’re sleeping in Edward’s room.† I sighed. His black leather sofa was longer than this one. Actually, the gold carpet in his room was probably thick enough that the floor wouldn’t be half bad either. â€Å"Can I go back to my place to get my things, at least?† She grinned. â€Å"Already taken care of.† â€Å"Am I allowed to use your phone?† â€Å"Charlie knows where you are.† â€Å"I wasn’t going to call Charlie.† I frowned. â€Å"Apparently, I have some plans to cancel.† â€Å"Oh.† She deliberated. â€Å"I’m not sure about that.† â€Å"Alice!† I whined loudly. â€Å"C’mon!† â€Å"Okay, okay,† she said, flitting from the room. She was back in half a second, cell phone in hand. â€Å"He didn’t specifically prohibit this . . . ,† she murmured to herself as she handed it to me. I dialed Jacob’s number, hoping he wasn’t out running with his friends tonight. Luck was with me – Jacob was the one to answer. â€Å"Hello?† â€Å"Hey, Jake, it’s me.† Alice watched me with expressionless eyes for a second, before she turned and went to sit between Rosalie and Esme on the sofa. â€Å"Hi, Bella,† Jacob said, suddenly cautious. â€Å"What’s up?† â€Å"Nothing good. I can’t come over Saturday after all.† It was silent for a minute. â€Å"Stupid bloodsucker,† he finally muttered. â€Å"I thought he was leaving. Can’t you have a life when he’s gone? Or does he lock you in a coffin?† I laughed. â€Å"I don’t think that’s funny.† â€Å"I’m only laughing because you’re close,† I told him. â€Å"But he’s going to be here Saturday, so it doesn’t matter.† â€Å"Will he be feeding there in Forks, then?† Jacob asked cuttingly. â€Å"No.† I didn’t let myself get irritated with him. I wasn’t that far from being as angry as he was. â€Å"He left early.† â€Å"Oh. Well, hey, come over now, then,† he said with sudden enthusiasm. â€Å"It’s not that late. Or I’ll come up to Charlie’s.† â€Å"I wish. I’m not at Charlie’s,† I said sourly. â€Å"I’m kind of being held prisoner.† He was silent as that sunk in, and then he growled. â€Å"We’ll come and get you,† he promised in a flat voice, slipping automatically into a plural. A chill slid down my spine, but I answered in a light and teasing voice. â€Å"Tempting. I have been tortured – Alice painted my toenails.† â€Å"I’m serious.† â€Å"Don’t be. They’re just trying to keep me safe.† He growled again. â€Å"I know it’s silly, but their hearts are in the right place.† â€Å"Their hearts!† he scoffed. â€Å"Sorry about Saturday,† I apologized. â€Å"I’ve got to hit the sack† – the couch, I corrected mentally – â€Å"but I’ll call you again soon.† â€Å"Are you sure they’ll let you?† he asked in a scathing tone. â€Å"Not completely.† I sighed. â€Å"‘Night, Jake.† â€Å"See you around.† Alice was abruptly at my side, her hand held out for the phone, but I was already dialing. She saw the number. â€Å"I don’t think he’ll have his phone on him,† she said. â€Å"I’ll leave a message.† The phone rang four times, followed by a beep. There was no greeting. â€Å"You are in trouble,† I said slowly, emphasizing each word. â€Å"Enormous trouble. Angry grizzly bears are going to look tame next to what is waiting for you at home.† I snapped the phone shut and placed it in her waiting hand. â€Å"I’m done.† She grinned. â€Å"This hostage stuff is fun.† â€Å"I’m going to sleep now,† I announced, heading for the stairs. Alice tagged along. â€Å"Alice,† I sighed. â€Å"I’m not going to sneak out. You would know if I was planning to, and you’d catch me if I tried.† â€Å"I’m just going to show you where your things are,† she said innocently. Edward’s room was at the farthest end of the third floor hallway, hard to mistake even when the huge house had been less familiar. But when I switched the light on, I paused in confusion. Had I picked the wrong door? Alice giggled. It was the same room, I realized quickly; the furniture had just been rearranged. The couch was pushed to the north wall and the stereo shoved up against the vast shelves of CDs – to make room for the colossal bed that now dominated the central space. The southern wall of glass reflected the scene back like a mirror, making it look twice as bad. It matched. The coverlet was a dull gold, just lighter than the walls; the frame was black, made of intricately patterned wrought iron. Sculpted metal roses wound in vines up the tall posts and formed a bowery lattice overhead. My pajamas were folded neatly on the foot of the bed, my bag of toiletries to one side. â€Å"What the hell is all this?† I spluttered. â€Å"You didn’t really think he would make you sleep on the couch, did you?† I mumbled unintelligibly as I stalked forward to snatch my things off the bed. â€Å"I’ll give you some privacy,† Alice laughed. â€Å"See you in the morning.† After my teeth were brushed and I was dressed, I grabbed a puffy feather pillow off the huge bed and dragged the gold cover to the couch. I knew I was being silly, but I didn’t care. Porsches as bribes and king- sized beds in houses where nobody slept – it was beyond irritating. I flipped off the lights and curled up on the sofa, wondering if I was too annoyed to sleep. In the dark, the glass wall was no longer a black mirror, doubling the room. The light of the moon brightened the clouds outside the window. As my eyes adjusted, I could see the diffused glow highlighting the tops of the trees, and glinting off a small slice of the river. I watched the silver light, waiting for my eyes to get heavy. There was a light knock on the door. â€Å"What, Alice?† I hissed. I was on the defensive, imagining her amusement when she saw my makeshift bed. â€Å"It’s me,† Rosalie said softly, opening the door enough that I could see the silver glow touch her perfect face. â€Å"Can I come in?† How to cite The Twilight Saga 3: Eclipse Chapter 6. SWITZERLAND, Essay examples

Food Truck Start Up Costs and Funding

Question: Discuss about the Food Truck Start Up Costs and Funding. Answer: Introduction: Malcolm and Susan Johnson are newly married and the couple has over ten years of experience in the restaurant and hotel industry. They have been working in a restaurant together where Malcolm has been working as the head cook and his wife Susan has been working as his assistant. The couple has recently decided to start their own food business. They are in the opinion of opening a mobile food van where they can sell tasty and delicious mouthwatering snacks and refreshments. They have named their mobile restaurant as D.I.E.T (Did I Eat That). The couple feels that having a catchy name will attract more customers and that will enhance their business. They have chosen Nightcliff Jetty Darwin as their area of operation as it is seen that it is one of the busiest recreational place for people (https://www.darwin.nt.gov.au/. 2017). The area has sufficient car parking facility and has a shared path along the foreshore where people and cycle. It is a popular hangout place for people especiall y during the weekends and during the dry season. The new Business proposal topic The mobile food van business that Malcolm and Susan wants to undertake involves the preparation of a business plan that will be helpful in starting their business successfully in Nightcliff Jetty Darwin. The first step involves getting appropriate licenses from the local and the national government as it is seen that the couple cannot drive a food truck and park their van anywhere in the city and start their business (https://legalvision.com.au/donut-understand-food-truck-laws-five-legal-tips-for-your-food-truck-business/ 2017). In order to start business in Nightclif Jetty Darwin there are requirements of various licenses like the health department certificates, permits for the van and parking restrictions. Therefore it is essential for the couple to contact the local government to gain knowledge about the licensing information. The couple have a tight budget and therefore they are in need of a Mobile Food Preparation Vehicle (MFPV). It is a truck that prepares food according to the wishes of the customers while the customers wait for fresh and quality food. These vehicles are quite expensive as there are certain rules laid down by the health departments as they are preparing food for the customers. Therefore, these vehicles are are quite expensive as they are well equipped. The couple have selected Nightcliff Jetty Darwin as their location for undertaking the business as it a busy tourist spot where tourists and people residing in the nearby areas go for walk or cycling or even take family outings during the weakened to get a feel about the scenic beauty and the cold breeze of nature. An advantage of starting a business in this location is that the parking out here is free. After the initial plan is constructed, it is essential that the couple undertake the plan of taking loan from a financial institution t o start the business. They have decided to make a down payment of $25,000 and wants to take a loan of $50,000 from bank. They are in the look out of a bank who will provide the desired amount at the lowest rate of interest. The next step of preparing the plan involves analyzing the market trend. The current situation in Australia show that people do not have sufficient time to fulfill all their desires within the stipulated time of a day and therefore, the demand for fast food has increased considerably. Nightcliff Jetty Darwin is a busy area and people often go there to relax and spend quality time with their families. It is seen that people out there often demand for snacks and refreshments while chatting with their family or after taking a walk or completing their cycling session. Snacks items are highly in demand in the area and therefore, the couple feels that they will get good money out of it (Brookfield 2017). When it comes to mobile food van business, there are no limitations with respect to the market they can explore till the time the business runs by abiding with the rules of the government. The target market for the couple involves the location where they want to operate the business. In this respect the couple are aiming for the customers who are coming to visit Nightcliff Jetty Darwin area. The target customers involve the people of various ages who come to visit the place. The love for snacks like burritos, pan cakes and refreshment drinks like juice and smoothies are seen among all the age groups. Therefore, the main target customers involve the overall population of Nighcliff Jetty Darwin. The couple before staring the business looks into the competitors who are operating in Nightcliff Jetty Darwin. As it is a tourist attraction, there are various restaurants that operate in the area. The most renowned restaurants in the area are Jetty and Fish, Jays Coffee Bar and The Foreshore Restaurant and Caf. There are various other restaurants that operate in the area and it is seen that most of the restaurants focus on main course meals. There are hardly a few cafes that focus on snacks and beverages. There are no mobile food van outlets in this area and therefore, if they start their business in the area it will be profitable for them as they will be offering tasty snacks at an affordable rate that will attract customers. The couple have decided for a comprehensive sales and marketing strategy that involves creating promotions through direct marketing and use of online websites to promote their business. The best method to promote their business is through face to face marketing as it is the fastest method of promoting a business. Mobile food vans maintain their price at a cheaper rate with respect to the conventional restaurants and therefore, the couple have constructed their menu and its price by evaluating the price and the menu that is provided by the other restaurants operating in the area. The following is the menu card that is constructed by the couple with respect to the items they desire to sell. Mouth Watering Snacks Amount (in dollars) Chicken Burrito $8 Fish and Chips $ 15 Pork-U-Pine Sandwich $10 Montechristo Sandwich $ 8 Meatball 3 Cheese Squeeze $ 12 Desserts Amount (in dollars) Pancake $ 15 Apple Pie $12 Chocolate Brownie $6 Cheesecake $12 Refreshments Amount (in dollars) Water $1 Soda $2 Juice (Orange, Lemon, Mango, Pineapple) $6 Crushers $ 10 Smoothies ( All flavors) $ 15 The couple have sufficient experience in the food and restaurant industry and therefore they have knowledge about the suppliers from whom they can purchase their inventories in order to prepare delicious items for the customers. The suppliers are the wholesalers and the couple has a good relationship with them and therefore, the suppliers have agreed to sell the items at a discount of 10% from the market price. The couple are in need of few employees who will serve the food and will even assist the couple while preparing the food. Malcolm has decided to employ two people and will serve the food to the customers and assist them in preparing the food. Malcolm has decided that he will be cooking the food while his wife will be sitting in the cash register and the other two will assist in serving the food to the customer and assisting Malcolm while cooking delicious food. The management duties involve providing quality food to the customers along with maintaining a healthy and hygienic environment within the firm and satisfying the employees working under them. Estimated Costs In order to start a mobile food van business, Malcolm and Susan requires a startup capital that will be used to construct the primary necessities of the business. The couple does not have sufficient savings to start the business and therefore, requires a loan of $50,000 to meet the startup costs. The plan prepared by Malcolm reveals that the loan will be repaid with three years with an accrued interest rate of 6%. The cost of a new fully equipped mobile food van is around $ 90,000 and as the working capital is low, the couple is in the idea of purchasing a second hand van than would cost them around $35,000. The couple in order to start their business initially needs to gain certain license issued by the local government. The permit for starting the initial business requires a trading license that costs $ 1000 and after the trading license is gained the couple needs to apply for health and safety license that is mandatory to be maintained in any food business. The health and safety l icense costs $2500. The other license without which the food mobile van business cannot start is the quality assurance license and that costs $1500. These are the initial permit cots for the business. The costs related to the food mobile van for D.I.E.T include direct cost of sales, marketing and sales expenses that are essential to attract customers, stationary expenses, and preliminary startup expenses (Food Revolt. 2017). There are other expenses involving maintenance and repairs of the van, raw materials for preparing the product and cooking equipment that make the process of cooking faster and easier. The estimated costs that are related to the business of Malcolm and Susan are given below: Particulars Amount Start-up Fund $75,000 Estimated Costs Amount Direct Cost of Sales $12,000 Sales and Marketing Expenses $15,000 Stationary Expenses $2,000 Trading License $1,000 Health and Safety Licence $2,500 Quality Assurance License $1,500 Start-up Expenses (Preliminary Expenses) $35,000 Maintenance and Repairs of Van $6,000 Total Estimated Costs $75,000 It can therefore be said that these costs are the costs that are mandatory for the couple to forecast for operating the business and therefore, it is important that the couple make plans to generate sufficient capital to pay off these costs. Timelines The time that is essential to start a business depends upon the nature of the business one wants to do. In case of Malcolm and Susan, it is predicted that they are starting their business from the scratch and they want their business to be as comprehensive as possible and therefore they start their planning a year before the anticipated date of commencing the business (Surrounds and do 2017). This allows sufficient time for the couple to analyze the business idea and gain licenses and permits and organize the legal structure to operate the business. It is seen that a year before the startup, the couple will try to uncover the things that will be essential to convert their idea into reality. The couple needs to undertake meetings with the banks and the financial institutions regarding the loan. They will even inquire about the permit and the licensing requirements for the mobile food van business and the tax implications along with the startup costs. One year before commencing the business it is necessary to decide on the location where the couple wants to operate (Forbes.com. 2017). It is seen nine months before starting the business, the couple needs to apply for the local permits and the licenses that are appropriate for the business in the concerned city and state government. In general, it is essential to get a general business license that is gathered from the city where they will do their business. The couple is into food business and therefore they will be requiring food license and food quality and health license from the government authority (Staff, 2017). Six months before the business commences, the couple requires applying for other permits as well. As the couple starting a sole-proprietorship business, they need to apply for a fictitious name that will be used to operate the business. The marketing plans even needs to be executed six months before starting the business and the couple needs to do a business listing in the local phone directory. They should open a bank account so and then start applying for a loan. All the legal necessities need to be taken care of three months before commencing the business. It is the right time to purchase the equipment and the inventories and make arrangement for deliveries. The other supplies and products that is essential to undertake official activities requires to be ordered and the couple needs to create a relationship with the merchant accounts. It is essential to write out the job descriptions that need to be performed by the couple in order to operate the business effectively (Made for Food Trucks. 2017). The date of the opening of the business needs to be announced to the public through advertisements and promotional activities so that people have knowledge of their business and purchase the snacks and the refreshments they offer for sale. The Gantt chart will provide a brief over view of the time consumed to start the business. 6 Months 3 Months 1 Month Selection of the business Preparation of the taking loan Paying for the initial license to start the business Purchasing Food Mobile van Hire Staff Purchase Store equipment Promotion of the business Opening the business Rationale of the Proposal The rationale of the proposal is to aid the coupe in preparing a forecasted business plan to startup their business so that they can operate their business effectively and smoothly. The proposal will act as a guide or a framework, which will path their business activity effectively. The proposal will allow them to understand the costs that they need to face in the future and understand have knowledge about the costs they will incur so that they can price their accurately to gain profit after paying off for all the costs and expenses (Mobile Cuisine | Food Truck, Pop Up Street Food Coverage. 2017). Malcolm and Susan will undertake all the responsibilities and will look to take loans and undertake all the activities that are essential in order to start the business. The couple estimates that their business will reach over $120,000 in their annual sales by the end of the first year and they forecast that their business will reach $200,000 by the end of third year and the amount will be sufficient to pay off the loan, which they have decided to pay back within the third year. Reference List Anon, (2017). [online] Available at: https://www.goldenstatenewspapers.com/...food.../article_6743fbc0-ad91-11e4-95dd-a7904 [Accessed 26 Mar. 2017]. Anon, (2017). [online] Available at: https://www.thestar.com.my Metro Focus [Accessed 26 Mar. 2017]. Anon, 2017.City of Darwin. [online] Darwin.nt.gov.au. Available at: https://www.darwin.nt.gov.au/ [Accessed 28 Mar. 2017]. Anon, 2017.Five Legal Tips for your Food Truck Business. [online] LegalVision. Available at: https://legalvision.com.au/donut-understand-food-truck-laws-five-legal-tips-for-your-food-truck-business/ [Accessed 28 Mar. 2017]. Brookfield, J., 2017.How to launch a food truck business. [online] Good Food. Available at: https://www.goodfood.com.au/eat-out/news/how-to-launch-a-food-truck-business-20161114-gsp6jb [Accessed 28 Mar. 2017]. Food Revolt. (2017).Start Up Costs: Food Truck vs Restaurant - Food Revolt. [online] Available at: https://www.foodrevolt.com/startup-food-truck-restaurant [Accessed 26 Mar. 2017]. Forbes.com. (2017).Forbes Welcome. [online] Available at: https://www.forbes.com/sites/investopedia/2012/09/27/the-cost-of-starting-a-food-truck/ [Accessed 26 Mar. 2017]. Made for Food Trucks. (2017).Food Truck Start Up Costs and Funding - Made for Food Trucks. [online] Available at: https://madeforfoodtrucks.com/blog/food-truck-start-up-costs-and-funding-the-basics [Accessed 26 Mar. 2017]. Mobile Cuisine | Food Truck, Pop Up Street Food Coverage. (2017).How Much Does It Cost to Start A Food Truck Business. [online] Available at: https://mobile-cuisine.com/business/cost-to-start-a-food-truck-business/ [Accessed 26 Mar. 2017]. Permits, H. (2017).How to Start a Food Truck 19: Organize Your Licenses and Permits. [online] FoodTruckr | How to Start and Run a Successful Food Truck Business. Available at: https://foodtruckr.com/2014/05/start-food-truck-19-organize-licenses-permits [Accessed 26 Mar. 2017]. Staff, S. (2017).The Complete Breakdown of Food Truck Operation Costs -. [online] Foodtruckempire.com. Available at: https://foodtruckempire.com/how-to/costs/ [Accessed 26 Mar. 2017]. Surrounds, D. and do, T., 2017.Nightcliff Markets | Northern Territory, Australia. [online] Northernterritory.com. Available at: https://northernterritory.com/darwin-and-surrounds/things-to-do/nightcliff-markets [Accessed 28 Mar. 2017]. Terenzio, O. (2017).How Much Does a Food Truck Cost? - Open for Business. [online] Open for Business. Available at: https://openforbusiness.opentable.com/tips/how-much-does-a-food-truck-cost/ [Accessed 26 Mar. 2017]. The Staff of Entrepreneur Media, I. (2017).Food Trucks 101: How to Start a Mobile Food Business. [online] Entrepreneur. Available at: https://www.entrepreneur.com/article/220060 [Accessed 26 Mar. 2017]. The Staff of Entrepreneur Media, I. (2017).Food Trucks 101: How to Start a Mobile Food Business. [online] Entrepreneur. Available at: https://www.entrepreneur.com/article/220060 [Accessed 26 Mar. 2017]. Truck, 5. (2017).50 Food Truck Owners Speak Out: What I Wish Id Known Before Starting My Food Truck. [online] FoodTruckr | How to Start and Run a Successful Food Truck Business. Available at: https://foodtruckr.com/2013/10/what-i-wish-id-known-before-starting-my-food-truck [Accessed 26 Mar. 2017].