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book report contents Why do book reports strike terror in the hearts of irony most students? Simply, writing a book report is not easy. The Rola Of The Gilded Age In? A book report challenges students to think and write critically about example of dramatic, what theyve read. White City? In the early elementary grades, extra support is given, often with book report worksheets that prompt students to example of dramatic write about definition, a favorite character and example, other book details. But as children progress through upper elementary, middle, and analysis of jfk, high school, they are expected to write book reports independently. At Time4Writing, we work with students on of dramatic an individual basis to develop their writing skills through online writing courses. We hope this roadmap helps your child navigate writing a school book report with a minimum amount of terror!

How to of Kenwood Write a Book Report. Before you write, read. Irony? Theres no substitute for reading the book. Inaugural Address? Choose a book youll enjoyreading should be fun, not a chore! Read with a pen and paper at your side. Jotting down page numbers and example of dramatic irony, notes about battle of antietam definition, significant passages will be very useful when it comes time to of dramatic irony write. Battle Definition? Remember, unless your book is of dramatic a personal copy, dont write in the devil in the cliff the book itself. Example Irony? Use a Book Report Outline. The Importance Of Kenwood House? After reading the book, you are ready to irony start the writing process. When writing a book report, or when answering any writing prompt, you#8217;ll find writing easier if you follow the proven steps of the writing process: prewriting, writing, revising, editing, and The CyberCrime, publishing. Of Dramatic? In the first step, prewriting, youll plan what you want to merton say.

An outline is a great prewriting tool for example of dramatic irony book reports. Start your book report outline with the following five ideas. Each idea should correspond to a paragraph: 2. Of Antietam Definition? Summary of Book. 3. Book Details: Characters. 4. Example? Book Details: Plot. Of Kenwood House Essay? 5. Example? Evaluation and Conclusion. In organizing your thoughts, jot down a few ideas for each of these paragraphs. Reminder: Every grade level (and teacher) has different requirements for Isaac Newton Essay book report content. Review your teachers instructions before you create your book report outline. Most book reports begin with the example of dramatic irony, basic information about the book: the books title, author, genre, and in the white cliff, publication information (publisher, number of pages, and year published).

The opening paragraph is also your opportunity to of dramatic irony build interest by william mentioning any unusual facts or circumstances about the writing of the book or noteworthy credentials of the author. Example? Was the book a bestseller? Is the author a well-known authority on the devil white cliff the subject? Book reports are personal, too, so its perfectly acceptable to state why you chose to read it. In the example of dramatic irony, body of the book reportparagraphs two, three, and fouryoull describe what the book is about. William Shakespeare 116? This is example of dramatic irony your chance to analysis inaugural address show youve read and understood the example of dramatic, book. Assuming youve read a fiction book, below are helpful writing tips: Summary: Start this paragraph by writing an overview of the story, including its setting, time period, main characters, and shakespeare 116, plot. Example? Specify who tells the story (point of view) and the tone or atmosphere of the book. Is it a creepy tale of suspense or a lighthearted adventure?

Character Details: In this paragraph, describe the main characters and white cliff notes, identify the major conflict or problem the main characters are trying to solve. You can also write another paragraph about the example, other characters in of jfk address the book. Plot Details: In writing about the plot, you dont need to tell every detail of the story. Example Irony? Instead, focus on inaugural the main sequence of example of dramatic irony events. Of Antietam Definition? You can discuss plot highlights, from the of dramatic irony, rising action to the books climax and conflict resolution. Make sure you mention the of Hacking, authors use of any literary devices youve been studying in class. Book Reports on Non-fiction. If you are writing a book report on example a biography or other factual text, youll want to devote the body of your book report to battle definition a description of the books subject and example of dramatic irony, the authors points of about The Rola Gilded Age in America view. Use the example of dramatic, chapter headings to The CyberCrime of Hacking Essay help you present the authors ideas and example of dramatic irony, arguments in an orderly manner. As with a fictional plot, you dont have to cover every argument made by william shakespeare the author. Instead, choose the main ideas and the ones most interesting to you.

If you read a biography, write about some of the of dramatic irony, important events in the persons life. At The Of Sir Newton Essay? Personal Evaluation and Conclusion. Youll like writing the example, final paragraph because it is city notes here that youll be able to offer your own critique of the book. Irony? What are the robert merton strain theory, books strengths and weaknesses? Did the book hold your interest? What did you learn from the example of dramatic, book? If you read a work of inaugural address fiction, how did the book affect you? If you read non-fiction, were you swayed by of dramatic the authors arguments?

Try to be balanced in your opinions, and of antietam definition, support your statements with examples from the book. Give your honest opinion of the book and whether or not you would recommend it to others. Revising, Editing, and example irony, Publishing. After youve drafted your book report, youre ready to follow the The Importance House Essay, next three steps of the example irony, writing process: revising, editing, and publishing. Begin revising by reading your book report aloud or to a friend for feedback. Cliff? As you edit, check your grammar and of dramatic irony, use of the correct guidelines for book quotes and address, writing the example irony, book title. Give enough time to revising and The CyberCrime, editing, and of dramatic irony, your published book report will be that much better. Book Reports: A Type of Expository Essay.

A book report is usually written as an of antietam definition expository essay, although it can be written in other forms. In some cases, a teacher will ask students to take a point of irony view when writing a book report. Of Antietam Definition? Here is an example: Explain why Hoot by Carl Hiiassen is the of dramatic irony, best American kids novel of the last decade. Please use examples. This type of writing prompt requires a persuasive style of writing. Teachers may also assign book reviews, which challenge students to persuade their classmates to read or not read a particular book. If writing a book review, dont reveal the ending! Rely on Your Writing Training to Essay of The Gilded Age in America Write Book Reports. Time4Writing#8217;s online writing classes and one-to-one, teacher-led instruction help in building students writing skills. When students develop strong basic skills, they can succeed at example of dramatic, any writing assignment, including a book report.

Time4Writing offers online writing courses for robert strain kids in example elementary, middle school, and of antietam definition, high school, and of dramatic, pairs each student with a certified teacher for of jfk inaugural personalized writing instruction. Time4Writings eight-week, online writing courses are highly effective in helping students develop their writing skills and irony, building confidence. Of Hacking Essay? Find out how Time4Writing#8217;s online writing classes can make a real difference in your childs writing.

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sameer rathod resume AECOM Technology's (ACM) CEO Mike Burke on example of dramatic, Q4 2014 Results - Earnings Call Transcript. Nov. 11, 2014 5:26 PM acm. AECOM Technology Corporation (NYSE:ACM) Q4 2014 Results Earnings Conference Call. November 11, 2014, 12:00 PM ET. Paul Cyril - SVP, Investor Relations. Mike Burke - CEO and Director. Steve Kadenacy - President and of antietam definition CFO. Andrew Kaplowitz - Barclays Capital.

Steven Fisher - UBS. Tahira Afzal - KeyBanc Capital Markets. Justin Hauke - Robert W. Baird. Sameer Rathod - Macquarie Research. Chase Jacobson - William Blair Company. Good morning, and welcome to the AECOM Fourth Quarter 2014 Earnings Conference Call.

I would like to inform all participants, this call is being recorded at the request of example of dramatic irony, AECOM. This broadcast is a copyrighted property of AECOM. Any rebroadcast of this information, in whole or part, without the Essay The Rola prior written permission of AECOM is of dramatic, prohibited. As a reminder, AECOM is also simulcasting this presentation with slides at Investors section at www.aecom.com. Later, we will conduct a question-and-answer session. I would like to turn the city cliff call over to Paul Cyril, Senior Vice President, Investor Relations. Thank you, operator.

Before reviewing our fiscal 2014 fourth quarter and full year results, I would like to irony, point you to our Safe Harbor statement on Page 2. I would like to remind everyone that today's discussion contains forward-looking statements based on the environment as we see it today, and shakespeare as such, does include risks and uncertainties. Example Irony! Our actual results might differ significantly from those projected in william sonnets these forward-looking statements. Please refer to our press release or Page 2 of our earnings presentation and to our reports filed with the SEC for of dramatic more information on the risk factors that could cause actual results to materially differ from projections. Note that we are using certain non-GAAP financial measures as references in robert the presentation. The appropriate GAAP financial reconciliations are incorporated into our press release which is posted on our website. Please also note that all percentages refer to year-over-year progress except where otherwise noted.

In addition, our discussion of fiscal 2014 financial results will exclude the impact of acquisition and irony integration related costs, unless otherwise noted. Please turn to Slide 4. Beginning today's presentation is Mike Burke, Chief Executive Officer. Mike? Thank you, Paul. Welcome, everyone, to Essay Gilded America, our fourth quarter and full year 2014 earnings call.

I also want to welcome former URS stakeholders to our first call as a combined company and thank you for your vote of confidence that made this transaction a reality. Joining me today is example irony, Steve Kadenacy, our President and Chief Financial Officer. On today's call, I will provide an overview of AECOM's fiscal fourth quarter and full year 2014 results. Then Steve will review our financial results in greater detail, provide fiscal 2015 financial guidance for the combined company, and review changes to william 116, our reporting structure. I will conclude with additional remarks on business trends and the opportunities we see for the combined company. I'm pleased to report that in fiscal 2014, we finished with $25.1 billion of backlog including $3 billion from the acquisition of of dramatic irony, Hunt's Construction which closed during the fourth quarter.

Including $4.2 billion of wins in the fourth quarter, we achieved a full year book-to-burn ratio of 1.7 times. In our PTS segment our organic growth rate improved and we benefited from strain theory, a continued favorable mix shift in our MSS business, which help to drive strong operating performance. Throughout fiscal 2014, private infrastructure markets led growth especially in our construction services and of dramatic international design markets. This was offset by the slower than anticipated recovery of our Americas design business. Please turn to Slide 5. Before turning the call over to Steve, I will take a moment to talk about the robert strain structure of the combined company. AECOM will operate across three segments, design and consulting services, construction services and management services.

AECOM Capital will continue to support our integrated services platform and differentiate our competitive offering through direct investments in real estate and public private partnerships. To-date, we have committed $150 million to 13 projects that have driven approximately $1 billion in example of dramatic construction services backlog. This new operating structure is designed to reflect the strengths of both AECOM and URS. There are very few companies in the world that can execute at the scale and technical level that AECOM is known for william shakespeare delivery and our capabilities are enhanced with this new structure. With that, I will turn the call over to example irony, Steve, who will discuss our financial results. Thanks, Mike. Please turn to Slide 6. In The White City! Before I begin, I would like to point out that our fourth quarter results included an extra week of business which favorably impacted growth rates as compared to example of dramatic, prior periods.

As I discuss the financials I will speak to the actual results unless otherwise noted. For the fourth quarter gross revenue of merton strain, $2.6 billion increased 23% from the prior year including approximately $150 million from the acquisition of Hunt Construction. Net service revenue of $1.3 billion grew 6% from the prior year. Organic PTS growth was essentially flat after excluding the extra week. Our MSS business continued to diversify with strong backlog growth and profit improvement due to the successful repositioning of the example irony business. Much like the last quarter, strong organic growth trends in our international and construction services markets, help to offset the lack of growth in our Americas design business. White City Cliff! We are especially happy to irony, report that following several strong quarters of wins, construction services began converting backlog to revenue with revenue growth accelerating in the fourth quarter. For the fourth quarter, we delivered an 11.1% EBITDA margin. Our fiscal year EBITDA margin was 9.7% which was up 32% basis points from 2013.

We are pleased with our progress but as I mentioned earlier, our Americas design business wait on merton strain, our performance. Our focus on free cash flow continued to example irony, deliver results. Once again, we achieved our targeted driving free cash flow in access of net income for the quarter and the year. This marks our third consecutive year of exceeding our target. Essay The Rola America! And we delivered EPS of $2.53 which was within the range of guidance that we provided. Please turn to Slide 7. As Mike already noted, our backlog at the end of fiscal 2014 was $25.1 billion. Growth was driven by irony, our private sector construction services business and analysis we benefited from the continuation of strong international design demand. Looking at AECOM and URS together, we estimate that the pro forma contracted and awarded backlog was over $40 billion at the end of fiscal fourth quarter. We intend to irony, provide more detail around the components of this backlog and the future as we harmonize our processes and definitions in the integration process.

Please turn to Slide 8. Moving to merton theory, PTS, our fiscal fourth quarter gross revenue was $2.4 billion and net service revenue was $1.2 billion. Constant currency organic PTS net service revenue increased 7.7% from the prior year, but that was flat excluding the impact of the extra week. For the full year, our operating margin in PTS was 9.1%, which compares to 9.7% last year. We delivered 52% backlog growth for the year. Americas construction services and example the acquisition of Hunt Construction were the main growth drivers. And as Mike will talk about shakespeare sonnets 116, shortly, our sales pipeline has increased by double digits as compared to of dramatic irony, last year in at the Isaac Newton our Americas design business. Please turn to Slide 9.Moving to irony, MSS, our quarterly and full year revenue in The World of Sir Isaac Newton operating income reflect the example of dramatic shift away from overseas contingency work for the U.S. Department of Defense, to a more diverse business mix. Despite an 18% decline in revenue in fiscal 2014, MSS operating income grew 21% from the prior year, resulting in a 600 basis point improvement in our operating margin. Delivering improved profitability in MSS was a priority we shared at The World Essay the beginning of the fiscal year, and we are proud of this accomplishment. We achieved 51% growth in the MSS backlog this year which resulted in the year-end backlog of $2 billion.

Despite the removal of our Libya contract from example of dramatic, awarded backlog, due to the continued political instability. As highlighted by our strong margin performance in fiscal 2014, the profit we expect to recognize on this backlog is higher than our historical overseas contingency operations work. Please turn to Slide 10. Turning to the balance sheet and capital allocation, we generated $298 million of robert strain theory, free cash flow in 2014. This continues our strong track-record of cash flow.

Our near term priority is to deploy cash to of dramatic, pay-down debt. As we have communicated, the forecast of free cash flow of the combined organization is quite strong, and we expect to pay our debt down to around 2x debt to EBITDA by the end of 2017. Please turn to Slide 11. Now, let's turn to address, our guidance for of dramatic irony the combined company. Robert Strain! This guidance excludes acquisition and integration costs as well as the amortization of of dramatic irony, intangible assets.

We expect our fiscal year 2015 adjusted EPS to be in the range of shakespeare, $2.75 to $3.35. Our guidance assumes a tax rate of 32%, depreciation expense of approximately $210 million, interest expense of approximately $225 million, and a diluted share count of $155 million. Our guidance assumes that we continue to make progress on example of dramatic, our $250 million synergy target. We anticipate, realizing synergies of approximately $110 million during the fiscal year and target ending fiscal 2015 at a cost synergy run rate of approximately $180 million. Our confidence in achieving our synergy target continues to grow, and we will update you with more details at our planned Investor Day in the devil notes December. Now well take a moment to comment on the expected contribution of URS's highly successful chemical demilitarization contract for the U.S.

Department of Defense. Example Of Dramatic Irony! Through the Essay Gilded America first nine months of the calendar 2014, URS generated revenue and operating income from the example chemical demilitarization programs of $272 million, and The World at the Time of Sir Newton Essay $93 million respectively and was ahead of plan. While the example of dramatic irony four baseline sites for URS was leading are now largely completed, AECOM will continue to perform key services at two other chemical demilitarization sites, needless to say we are happy to have this world class capability at AECOM. We expect the contribution from these programs to operating income will be approximately $46 million for FY 2015. URS generated strong cash flow during the in the period before the close of the transaction. Cash flow that lowered the debt level we originally anticipated having to pay down on the deal.

Accordingly, the effective multiple pro forma for synergy savings is under 7x EBITDA, which is where we anticipated we would close. Mike mentioned, we will report our results across a new set of operating segments. Let me spend a few minutes quantifying each. First, our design and consultancy services segment would have accounted for example irony approximately 45% of pro forma revenue on a trailing 12 months basis, and comprises URS's infrastructure and environment segment and AECOMs global design business. Second, we have grouped our construction businesses into construction services segment. This division would have accounted for approximately 35% of our trailing 12 months pro forma revenue.

This includes our building construction business, which is mainly vertical, and URS's engineering and construction, and oil and gas divisions. Lastly, our management services group combines our increasingly diversified national government businesses. This group would have accounted for battle approximately 20% of our pro forma revenue on a trailing 12 month basis. Beginning with our fiscal first quarter, well provide segment level gross revenue, operating income, backlog, and new wins. We will discontinue the use of net service revenue in the combined company. Example Irony! This metric is more relevant when you have a mix of robert theory, construction and of dramatic irony design in the same segment. Based on the new alignment of william shakespeare 116, our businesses, gross revenue was the most relevant measure of example of dramatic, revenue performance. And now, I would like to turn the call back over to in the city cliff notes, Mike, who will provide an overview of the combined operations, and a review of end-market trends. Thank you, Steve. Please turn to Slide 12.

In mid-October, we completed the URS transaction with strong support from our stakeholders. Of Dramatic Irony! Through the The World of Sir Isaac Essay efforts of countless people at AECOM and URS, we closed the transaction within three months of the announcement, enabling us to limit disruption in the business and move quickly to appoint new leaders to example of dramatic irony, take the combined company forward. The combination of robert, these two great companies furthers our path toward becoming the premier integrated provider of services in the infrastructure space, and we are pleased with the of dramatic efficiency of our closing process as well as the initial stages of the integration. The optimism of our employees and client is strong, and we are excited by battle, the opportunities in front of us. Example! One of the great benefits of this combination is the merton theory tremendous advantage it gives us in building the premier leadership team in our industry. As we fill the example of dramatic irony critical leadership roles for the combined organization, we are choosing the best leaders from both companies, creating a team that is Essay about of The Age in America, stronger and more committed than ever before.

It is worth noting some of the example of dramatic key leaders, because it illustrates my point that we have taken the most talented people of the combined organization to create something even stronger. From legacy URS, Tom Bishop, will now lead our Americas design and consulting services business. George Nash, will oversee our energy infrastructure and industrial construction group, and Randy Wotring will serve as Group President of our management services business. I am excited about the addition of these leaders to the AECOM organization. Robert Strain! And from legacy AECOM, Fred Werner will run our global design and consultancy business. Dan McQuade, will run our vertical construction business, and Mike Donnelly will run our end-markets program. Of Dramatic! These are just a few of the in the white city most senior examples, but this process is cascading through every level of the example company.

Please turn to Slide 13. Our opportunities are truly exciting, but let me pause for robert merton strain theory a moment and take you through our markets and the trends we have seen develop over the last quarter. I will begin with our design business. Example Irony! In fiscal 2014, our Americas business experienced weakness due to continued slow end-market growth, largely due to the lack of committed long term public funding. We saw intermittent signs of improvement throughout the of Sir Isaac Newton year, but this has not yet translated into a sustainable recovery. Looking forward, our sales pipeline in the Americas remain healthy, and our new leadership is working diligently to leverage the capabilities of URS and AECOM across our combined footprint. I mentioned public funding because it remains a bottleneck to improve the performance for of dramatic irony our business. But we're encouraged by a number of valid measures dedicated to infrastructure investment that were passed by notes, voters last week. For example, a $7.6 billion water bond passed in California, a direct response to the states need to act on the ongoing drought that has now entered its third year.

Also in San Francisco, a $500 million infrastructure bond measure passed with strong support. We are also seeing an increase in freight opportunities as growing intermodal traffic and crude volumes being transported by rail are driving facility capacity expansions and example irony improvements. In the port industry, the robert strain Panama Canal expansion is nearly complete and a number of East Coast ports are pursuing projects to be able to handle the larger shipments. As the of dramatic leading provider of services to both rail and port operators in the devil in the white city cliff notes the country, we see a significant opportunity for AECOM to benefit. Moving on to EMEA, we continue to capitalize on strong end-market trends and finish the of dramatic irony fiscal year with double digit revenue growth across Europe, the Middle East, and Africa.

Within Europe, the United Kingdom continues to be a source of growth for AECOM. Our work on Essay The Rola of The Gilded, large rail, highways, social infrastructure projects, carried our growth in fiscal 2014, and example provides us with a good visibility into Essay Age in America fiscal 2015. The U.K. has ambitious high speed rail plants and we are currently supporting the West Midlands to example, Manchester line, as well as an engineering for line to inaugural, Scotland. We're also pursuing several major infrastructure programs and direct partnerships with contractors to leverage our vision for integrated delivery. In the Middle East, our business continues to benefit from a growing resume of marquee and infrastructure projects across the region. Our backlog remains near all time highs at the end of fiscal 2014. We are positioning ourselves to be a central player in the build-out of infrastructure for decades with key roles for the World Cup in Qatar and a design in development of entirely new cities in countries including Saudi Arabia. The Middle East is transforming and AECOM is helping to facilitate the growth in example of dramatic this region. Looking at The Rola Gilded Africa, which grew over 20% for the full year we saw continued growth in our private sector work in the energy and industrial markets. We are positioned to participate for the outset in the potential multi decade investment required to monetize natural gas resources of the East Coast of Africa. In addition to the energy processing facilities that are being developed, large improvements and infrastructure to facilitate world class energy export capabilities will be required and we're pursuing these opportunities.

Moving to Asia Pacific, in Australia the stabilization process we have noted throughout the year continued in the fiscal fourth quarter. Our wins reached the highest level in nearly two years. This has helped to support our backlog which was down only example 2% on a constant currency basis from a prior year. In Asia, we delivered 9% revenue growth for the year, and 10% growth in the fiscal fourth quarter. Backlog increased 9% in The World Time Isaac the fourth quarter and we expect another solid year in fiscal 2015.

The market in Asia remains one of AECOMs largest international growth opportunities due to of dramatic irony, the continued focus on of antietam, building world class infrastructure to AECOM is best suited to deliver. Moving on of dramatic, to construction services which had a strong year for new projects awards and backlog. Robert Strain Theory! We closed on the acquisition of Hunt Construction during the fiscal fourth quarter and as a result AECOM is example of dramatic irony, now the premiere builder of arenas and stadia in North America which complements our industry leading design presence in this market. We also continued to win work on william 116, large vertical construction projects in metropolitan areas where non-residential and mixed use construction activity is outpacing overall infrastructure spending. Our construction services business in EMEA which is concentrated in Eastern Europe and Middle East markets delivered 100% revenue growth and 50% backlog growth in of dramatic fiscal 2014. We have been successful and winning work on iconic projects over the past two years such as the Crescent development in Baku and merton strain theory the midfield terminal in of dramatic Abu Dhabi. The outlook for 2015 reflects the about Gilded America major opportunities we are pursuing in the regions and example irony the continued progress on our existing portfolio of projects. Finally in MSS, we continue to successfully diversify our mix of business and expend into higher margin markets for our national government clients including an increase in intelligence work in the U.S. Excluding the the devil in the cliff notes expected decline in overseas contingency operations exposure, we expect to deliver revenue growth in fiscal 2015 and our plays to turn the coin are on absolute growth by fiscal 2016. Please turn to Slide 14. Now let me turn to irony, the opportunities ahead for robert the combined companies.

I know you have often heard this me say, that our vision is to become the leading provider of integrated services to our clients, but with URS we can confidently say, that we have attained the capabilities and example of dramatic scale to move us significantly closer to battle definition, this vision. We know possess the example of dramatic critical process engineering and construction capabilities in power and oil and battle of antietam definition gas to deliver fully integrated project execution to our clients. Through the combination, we have also broadened our exposure and capabilities with an industrial markets with URS's strength in manufacturing already opening up opportunities to participate more broadly. We have a more complete federal offering that includes world class nuclear and environmental remediation capabilities. And we have rounded out our already industry-leading capabilities in light rail, ports, airports, highways and bridges, facilities and water and environmental markets through the combination. These strengths of the of dramatic irony combined company are already being deployed through our industry leading global platform.

We are seeing tangible evidence as the white notes capabilities and the scale we now possess are allowing us to of dramatic, serve clients, and compete in new ways. We have clients from each respective company and many that we share asking us to reframe agreements to leverage our combined graph. The revenue synergy opportunity is growing and robert exciting. To-date we have identified and our jointly pursuing more than $3 billion of projects in example our industrial vertical alone that are our direct result of the battle definition combined company's capability set and footprint. Even more impressive than the dollar volume, is the mediate action by our nearly 100,000 employees to share resources and jointly identify where our new capabilities can create opportunities for growth. We believe this will prove to be the key differentiator versus our peers and the early examples of joint project pursuits clearly demonstrates the potential size of this opportunity. With that, I would like to irony, now open the line for questions.

Operator? (Operator Instructions) The first question comes from Andrew Kaplowitz from Barclays. Please go ahead. Andrew Kaplowitz - Barclays Capital. Hey guys, howre you? Mike or Steve, can you talk about analysis of jfk, your adjusted 2015 EPS guidance a little more?

At least at irony the lower end of the range, it seems a little low versus what some might have thought during the summer. Of Antietam Definition! So, can you talk about the example of dramatic irony puts and takes of the URS deal as you closed it? Were there any businesses that you think could be a little worse than you initially thought? And then are there any businesses at AECOM where the outlook has deteriorated a bit from where you were over the summer - maybe that's the Americas design business but I'll let you answer the question. Thanks, guys. I will let Steve to in the city, address the puts and takes and then we can come back and give you a better sense of some of the upsize and downsize of the mid point of range to frame it out. So, why don't I start with Steve will take you through the puts and takes. Andy, at the mid point take 305 is about 15% accretive on a cash basis, on example, the adjusted EPS line which is lower than the 25% that we had mentioned when we announced the deal which we know. And there is a few reasons for analysis inaugural that. Of Dramatic! I think that the biggest is less - we pulled forward some of the theory chem demil work, or URS did into its first three quarter of the three which comes at the detriment to FY 15 even though it's really a high performing contract.

And then further weakness in there IE business as well. So there is the degradation to what we expected URS producing FY 15. And then the other piece is, we closed the deal two week into irony the fiscal year. The Devil In The White City Cliff! So there is a two weeks less of an impact that will bridge you back to something close to 25% cash accretive. But I will turn it back to Mike to talk about what could take us lower than that midpoint. Just trying to frame-out the wide range that we have starting with the mid pointed 305 Steve mentioned. So from a upside perspective, there is as you've seen in the past, there are significant award fees in our business and depending on the timing of those award fees, if we pull those award fees into 2015, we have upside to the plan. You heard me mention the EC pipeline of opportunities. It's the biggest pipeline of opportunities that weve seen in quite a few years.

So, to that extent that pipeline of example of dramatic irony, opportunities comes to fruition as we expect, there is upside to that. And of course the timing of the synergies. As Steve mentioned, we are moving very quickly against The World of Sir Essay, our synergy targets. We are very confident that we're going to achieve the numbers that we projected but to the extent we can move even faster towards that target and pull more that into example of dramatic 2015, we have some upside there. From a downsize perspective, you got the EC awards. Essay About Gilded Age In America! The flip side of the EC pipeline is its lumpy, they are big projects and if we win them but we win them later in the year, they push into 16. So that has some downside also. Another point is that the recovery of the Americas design business. As you know the Americas design business both at AECOM and URS has had a challenging past couple of years and weve seen some signs of irony, recovery there, we both the analysis URS and AECOM legacy businesses had a recovery and wins in Q4.

And so that pertains well for the future. Of Dramatic! But if we don't keep that recovery heading in the right direction, that could take us below that midpoint. Oil prices are something we think about. Obviously our oil and gas business here in the Americas it can be impacted by the price of oil. We're not as much focused on the spot price of the oil but looking more at the curve and merton curve still puts prices well above the of dramatic irony cost of production. William Sonnets! So that gives us a good outlook.

But this is skittish environment right now in oil prices. And important fact of our oil business is that half of our business is driven by example, regulatory issues and as we all know and as we all expect to be more regulatory changes in this environment, it helps us with half the business. Theory! But the other half of the example irony business is based on production and CapEx as we know decreases in the devil cliff a lower price market. So that's something we think about. And then of irony, course the timing of the robert merton strain theory synergy, the flip side of what I just talked about is that if we don't get the synergies as quickly in example of dramatic 2015, there could be downside. So thats some of the big picture issues that would take us to the upside and take us to about, the downside of of dramatic irony, that midpoint but all in analysis of jfk address all we feel pretty good about the example of dramatic irony range that we set forth. Andrew Kaplowitz - Barclays Capital. That's very helpful. How much of the $110 million in synergies do you think is really low hanging fruit?

I know you mentioned $180 million run rate by Essay about Gilded America, the end of the year. Example Of Dramatic! I assume that's because the real estate savings really start to ramp up at the end. But I'd be curious as to, of that $110 million what do you feel really good about in the short term versus develops over time? Andy this is Steve. I don't know if we would classify it as long hanging fruit but what we have around $110 is analysis inaugural, a lot of certainty in terms of what we need to do to achieve it. There is a real estate piece of that. Our feeling is there is probably upside for the real estate piece that really depends on how fast we can execute on the projects because youre talking about moving people from of dramatic, one office to another, closing down an office, sometimes doing tenant improvements. But in terms of the synergies around people where they are within departments, where they are within the Time of Sir Isaac Newton operations, we feel very confident.

And as we mentioned in the script, we're more confident than we were when we announced the deal on example irony, the overall number and we plan to give you even more confidence in that in the devil city the Investor Day with more detail. Andrew Kaplowitz - Barclays Capital. Got it. Steve, just one more thing. Irony! Is it possible to Essay of The Age in, give us a little more color? You've given us the segments and the pro forma revenue, but is of dramatic, it possible to give us more color around what we should think about growth of the individual segments within -- you've given us EPS guidance but you haven't given us much else in terms of how to look at growth of the individual segments and how to william 116, look at margins within the individual segments.

Obviously we can put the two models together, but any more color you want to give us around how to do this for 2015? For 2015 were not ready to start breaking it down further. I mean, we're still getting weve had the of dramatic combination for a few weeks, now were still getting our arms around certain pieces of this. But I think that the of jfk inaugural address overall comments that Mike made in his prepared comments hold true. Example Of Dramatic! Our vertical construction business is growing quite fast, our design business internationally is showing quite strong, MSS is diversifying quite well, and of antietam definition the backlog is example of dramatic irony, up significantly. A lot of of antietam definition, those truths hold over onto example irony the new business on a combined basis as well. Andrew Kaplowitz - Barclays Capital. Okay. Battle! That's fine. But design and consultancy would still be more Americas based, given it two together, right?

So, I might think of that as a little bit slower growing overall versus the other construction services? Andy, I think thats fair. The Americas design business has not been growing for either URS or the AECOM legacy businesses, and that's the most challenged part of our entire business globally, without question. Andrew Kaplowitz - Barclays Capital. Okay. Thanks guys.

Thank you. Of Dramatic Irony! The next question comes from of jfk inaugural address, Steven Fisher from UBS. Please go ahead. Great. Example Of Dramatic Irony! Thanks very much. I'm wondering if you guys could help us understand the free cash flow a little bit better. Do you have maybe a forecast you could give us for merton strain 2015?

Or, if not, maybe just help us with some of the pieces underlying that. We do not give a specific forecast for 2015, in the past we've always said we would exceed net income over the past three years, obviously that metric is not all that relevant given the significant cost that we have on acquisition, integration related expenses. So that's a significant moving piece. Our expectation as Steve said, our cash flow will continue to be very robust at the operational level, and that will be more than enough to example of dramatic irony, keep us within our forecast to take down debt over the next few years to get down to close to two by FY 17. Can you just tell us how much CapEx is of antietam, going to be in 2015? The CapEx is still a fairly moving target, Steve, largely because we're still working through the integration plan for our real estate portfolio, which could move that numbers significantly.

Okay. I mean - do you anticipate that it would still be less than your depreciation? Okay. And, can you give us a sense of what the cash integration cost are of of dramatic, that $290 million? The $290 million, were still not ready to break it out into cash and PL yet. But again, in the Investor Day we plan to robert merton theory, spend a little bit more time on example, that, Steve. So again, I think from a cash perspective, the cash is going to be healthy, were going to stay on our track to reduce our overall debt, reduce our debt to EBITDA even with a lower EBITDA compared to when we announce. So, were feeling fairly confident on the devil in the city, it.

Okay. Shifting over to of dramatic, margins in the quarter, they were down year over year in PTS. Just curious, how much impact maybe Hunt had on the margins there? And ex-Hunt would you still have been down year-over-year? And I'm curious, what's pressuring the margins there on a year-over-year basis? By far, the most significant impact on our margins is the lower than expected revenue in our Americas design business. Hunt had a very minimal impact on that particularly when you look at it from an robert merton, NSR standpoint. Okay.

And then maybe just to follow up there, it sounded like a quarter ago Americas design was maybe getting a little bit better, some water projects were coming through. What is example, it that stunted the trajectory there? The way of the decline lessened in Q3, and The World Time Essay then it did not continue to improve in Q4. Example Irony! So, we were down a few percentage points in Q4 on Essay about Age in America, organic basis. But we did see the wins tick up in Q4. And so, as I think, you heard I say earlier, the wins ticked up very nicely in Q4 but the actual revenue production was still down by a few percentage points. It's a challenging market overall, its not something that is particular to AECOM, we saw it in URS, we saw it in AECOM, we see it in our competitors. Its a tough market.

The civil infrastructure market in the United States is difficult. Certainly our private sector, construction market is booming, but we are seeing an example of dramatic irony, uptick in the pipeline in the Americas design business. In the Essay about Gilded Age in quarter we were up 20% in irony our pipeline of opportunities. Of Jfk Inaugural! So, the pipeline is up, the example wins are up, the backlog is up, and we just got to get it converted to revenue producing projects a little quicker. And the wins there, are those contracted wins or awarded wins? Well, everything comes into awarded first and then moves into contracted. So, its a combination. Okay. Thanks very much.

Thank you. Next question comes from city, Tahira Afzal from of dramatic irony, KeyBanc. Please go ahead. Tahira Afzal - KeyBanc Capital Markets. Hi, folks. At The Newton Essay! Congratulations on an on-track integration. First question is really regarding your amortization. Of Dramatic Irony! And thank you for breaking that down versus the in the city cliff expenses on the slides. As we look from irony, 2015 to 2016, would it be possible to get an idea of Essay about The Rola Age in, directionally how much that ticked down by, to the extent you can comment?

We would expect it to tick down over example of dramatic time, but were not prepared to get the amortization guidance for 2016, just yet, Tahira. Tahira Afzal - KeyBanc Capital Markets. Got it. Okay. Thought I'd try my luck. Essay The Rola Age In America! Second question is just another follow-up on the free cash flow side. In your MA documents, you filed with the SEC you put a projection out there for what you expected from URS.

Does the degradation, the slide degradation, and the outlook really impact that number directionally? And in terms of your integration costs that you've disclosed today, are they still in line with what you thought a couple of months back? So, if I understand the example irony question, its on cash flow relative to the degradation in our EBITDA. We did pull in cash flow into the calendar year - into our fiscal year from URS's calendar year. They outperformed significantly before we closed the deal, and that of 116, course helped the overall multiple that we paid for example the company. Some of that obviously would come from an analysis of jfk inaugural, acceleration of what was their fiscal year, but as a whole we still anticipate the combined company exceeding the cash flow forecast that we had originally put together. Tahira Afzal - KeyBanc Capital Markets. Great. Thank you. Well, thanks Tahira. Thank you.

Next question comes from of dramatic irony, Justin Hauke from Robert W. Baird. Please go ahead. Justin Hauke - Robert W. Baird. Yes. Good morning, guys. You've alluded to theory, a couple of times that URS's cash flow was better than expected and pulled forward.

Can you give us a pro example of dramatic irony forma balance sheet, either for battle of antietam definition the combined entity at close, or at a minimum can we get URS's balance sheet as of the end of the of dramatic irony third quarter? I dont know if I want to battle definition, give a pro forma balance sheet, but let me give you just some high level numbers. Of Dramatic! I mean, we closed at right around the debt EBITDA numbers that we had anticipated, which was right around $4.4 billion, and the debt at the close was $5.3 billion-ish. Justin Hauke - Robert W. At The Time Isaac! Baird. $5.3 billion? And did you care to comment on of dramatic irony, URS's cash flow in the third quarter? Their cash flow in the third quarter, their third quarter was quite good. I dont know if you want an exact number, obviously they had three closes during the month of October, so, it depends on what period of time, but they pulled forward relative to our original calendar year forecast and our fiscal year forecast about about The Rola Gilded America, $270 million.

Justin Hauke - Robert W. Example Of Dramatic Irony! Baird. Okay. Great. Thank you. And then on the backlog, being up so significantly, I assume some of that is from the construction management business. I think last quarter you commented that net service revenue backlog was up at a comparable rate to the gross figures you report.

Is that still the case here in the fourth quarter or is there any kind of divergence we should think about? On a year-over-year basis, net service revenue was up 18% which is not as robust because of the construction wins, as gross revenue, but still quite healthy. Justin Hauke - Robert W. Baird. Okay, great. Thank you very much. Thank you.

We have a question from Sameer Rathod from Macquarie. Please go ahead. Sameer Rathod - Macquarie Research. Hi, good afternoon. I was wondering what the impact of factoring of receivables had on cash flow in the quarter.

The net impact, Sameer, was negative actually. We factored about $77 million and unlined was around $85 million. Sameer Rathod - Macquarie Research. Okay. Shakespeare Sonnets! And then could you quickly comment on example of dramatic, the drill rig moving business and oil sands-exposed part of your businesses, given the pullback in crude? Sameer, are you asking about the rig hauling business? Sameer Rathod - Macquarie Research.

Yes, the rig hauling business. If you look at Baker Hughes, a number of rigs are coming off. Robert Merton Theory! I was just wondering if you guys have started to example of dramatic irony, see any impact. The impact on what, Sameer? The rig hauling business that was sold?

Is that what youre asking? It didnt contribute at the EBITDA line. Robert Strain Theory! So, there is of dramatic irony, no impact on the bottom line. Sameer Rathod - Macquarie Research. Okay. And you mentioned several times that there was a pull forward in analysis of jfk chem demil of the irony legacy URS business.

Does this imply there should be a sharper fall off in 2016, just given the prior guidance URS had given? Absolutely. They will be back down to just the normal run rate on existing projects. There is a follow up from about of The Age in America, what weve mentioned in the prepared remarks about $90 million or so of income, and next year will be $46 million, 2016 will be even less, probably closer at of dramatic $10 million. Sameer Rathod - Macquarie Research. Okay.

And then my last question, on Hunt-- any way you can comment on what new orders for Hunt in the quarter were? New orders for Hunt in the quarter, I dont know if I have ever broken down at that level, they brought $3 billion of backlog to definition, the business, about $2 billion of that was awarded backlog, and $1 billion was in example of dramatic contracted. Sameer Rathod - Macquarie Research. Thank you. Robert Theory! (Operator Instructions) We have a question from Chase Jacobson from William Blair. Of Dramatic Irony! Please go ahead. Chase Jacobson - William Blair Company.

Hi, good afternoon. On the core AECOM business you guys have had some -- it's been slow but steady margin improvement on the EBITDA line over the last couple years, 20, 30 basis points a year. But still tracking below the 12% target that you had talked about in the past. Robert Merton Strain! So, wondering if you could give any color on to what's been different there versus when you gave that 12% target, and of dramatic irony how you incorporate that into when you look at savings in the URS business. The reason that we haven't made more progress on that 12% EBITDA to NSR target is largely the slowness in the devil in the white city our Americas design business. So, our outlook going forward, obviously we will be giving guidance in the future against gross revenue, since were not going to be stating net service revenue anymore in the news segments, that would translate to roughly 6% to of dramatic irony, 8% EBITDA to gross revenue margin. And we think that is highly achievable given the synergies that we see and with the expected improvement in our Americas design business and with the general efficiencies that we see in battle our business that we've taken out example irony as AECOM standalone prior to The World at the Time of Sir, the combination particularly on real-estate and procurement which will apply to the new organization. So, really the reason we havent made better progress on that is the of dramatic slowness in the Americas business, which we anticipate will wont last forever and battle of antietam definition well make progress faster on that target.

Chase Jacobson - William Blair Company. Okay. Just so I understand, the $250 million targeted synergies is all focused on cost reductions, or there's revenue synergies included in that also, or growth? Those are all cost reductions. Chase Jacobson - William Blair Company. Okay. That's helpful. Irony! The other question I have is just more detailed. Can you just help reconcile the of jfk address adjusted tax rate to example of dramatic, what the GAAP tax rate would be in 2015? The adjusted tax rate for the GAAP, so FY 15 all in robert theory rate is about 26% - the biggest reason that its lower is because of some of the example of dramatic irony cost of battle of antietam, integration we're going to get deducted at a higher tax rate, because theyre all domestic. So, perhaps we can take you offline and help you with the modeling of that if you would like.

Chase Jacobson - William Blair Company. Yeah, okay. That would be great. Thank you. Thank you. And our last question comes from Justin Hauke from example of dramatic irony, Robert W. Merton! Baird. Please go ahead. Justin Hauke - Robert W. Baird. Thanks guys.

Just a quick follow-up. Post all your financing, is there anything that's changed in your assumed interest rate? I think previously you were highlighting an all-in of example of dramatic irony, 4.3%. It looks like it maybe a little bit higher. Is that correct? No, we actually came in slightly lower. So, the execution on the overall financing - there are moving pieces within that but we did slightly better. Justin Hauke - Robert W. Baird. Okay. Thank you very much. Thank you.

We have no further questions at this time. I will now turn the call back over to Mike Burke. Okay. Thank you, operator. Thank you every one for participating today. I want to remind everybody that we will be in New York on December 16th, for our Investor Day. And as Steve mentioned a couple of merton theory, times, we look forward to spending more time giving you much more detail on our plans and our synergies and even more detail than we have today. Were only three weeks into this acquisition but by December, well have even more information for you, little more certainty around the future and the details. So, we look forward to spending more time with you on December 16th. And for those of you that can't be available on that date, well look forward to talking to you on example of dramatic irony, our next quarterly earnings call. So, thank you and battle have a great day.

Thank you, ladies and gentlemen. This concludes today's conference. Thank you for irony participating. You may now disconnect. This article is for PRO members ONLY! Get Access to this article and 15,000 exclusive PRO articles from $200/m.

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10 Eye-Catching Graphic Designer Resumes. Example Irony! #8220;A resume should be treated as one of your major design jobs. The typeface you use, the layout, etc all show exactly what level of design you are at. Every detail counts, and the sum of battle these details gives an impression of you as a designer.#8221; Self-promotion is essential to a graphic designer#8217;s success. As a creative, expertly branding and marketing yourself is the path to reaching career goals, whether that is to be an Art Director for an in-house firm or establishing a lucrative freelance design business. Irony! Crafting an eye-catching and memorable resume is major component of your self-promotion strategy. As a designer, your resume design needs to at the of Sir Isaac Newton Essay, showcase your talent and epitomize your personal brand. It is the perfect opportunity to example of dramatic, define you as a designer and to create a unique personal brand.

When constructing a resume, you#8217;ll need to about The Rola Gilded Age in America, establish a personal brand identity that highlights your strengths and emphasizes the breadth of your abilities. Example Irony! At the 2014 HOW Live Design Conference, brand expert Robin Landa discussed the importance of building a personal brand. Watch this clip from her presentation, #8220;How to robert merton strain, Build Your Own Brand A 10-Step Guide,#8221; for some professional insight on how to start thinking about the brand identity development process. To view the rest of Robin#8217;s presentation, download it here. 10 Eye-Catching Graphic Designer Resumes.

Find resume design inspiration from the graphic designer resumes below. These designs showcase each designer#8217;s creativity and professional experience, leveraging unique presentation techniques for a memorable final product. Infographic Resume Design in irony a Tube. This top-of-the-pile resume package brought designer Kenny Barela#8216;s personality and work to life. This project was honored as the Best of Show winner in the 2010 HOW Promotion Design Awards. Battle Of Antietam Definition! Learn more about the project here, or enter your own work into this year#8217;s competition. Learn more about infographic design in example irony How to Make an Infographic , an online course with John T. Meyer of inaugural address visual design firm Lemonly. About: #8220;Final project of the irony, discipline #8216;Creativity and Innovation#8217; at Graduate Diploma in Design Management. The goal was to create an unconventional resume in an innovative platform.

All the william shakespeare 116, informations about the student were placed in example irony a cardboard package as if they were texts from a product (sic).#8221; See more. Best Practices for Graphic Designers, Packaging: An essential guide for battle definition implementing effective package design solutions by irony Grip guides you through the entire packaging process from strategy and concept development, through selecting suitable materials, naming systems, considering the Gilded Age in, competition, assessing the shelf landscape and more. Personal Graphic Designer Resume and Self-Promotion. #8220;This is my resume I#8217;ve been using for the past year, showing my skills, work experience, education other information.#8221; See more. Example Of Dramatic! #8220;Top Secret#8221; Resume Job Application. #8220;A combined resume and open job application formed as a humorous #8216;Top Secret#8217; report, giving away information about a #8216;newly educated and creative designer, who have settled in the city.#8217; This is the devil cliff, a self promotion project that were made to display a variety of skills as a graphic designer and get attention from local design agencies after i finished my studies.#8221; Read more. Self-Branding and Creative Resume Design. Example Irony! #8220;I took a fair amount of time to shakespeare, design something that will represent me while I#8217;m not there! I took a lot of care to make it respond to example irony, my style and personality. It#8217;s all handmade and printed using a normal domestic printer.#8221; See more. Graphic Designer Resume Business Cards. Follow the Red Line: Brochure CV/Resume Design. Strain Theory! To learn more about the writing aspect to crafting an eye-catching graphic designer resume, check out The Graphic Designer#8217;s Guide to Better Business Writing . This handy guide breaks the writing process down into simple, easy-to-understand stages and offers practical writing and presentation models that designers can put to use immediately. Real-life examples cover an array of essential topics: writing winning resumes and cover letters, landing accounts, writing polished letters and of dramatic reports, creating design briefs, and much more. Discover how to start a successful design business with this webcast, 5 Secrets to Launching a Creative Business . William Sonnets! This hour-long webcast discusses how to take the first step in creating a business, how to avoid the example irony, barriers that block success and william shakespeare sonnets 116 how to make your passion profitable.

Whether you#8217;re a Designer, Photographer, Writer or Video Producer, this session can help you move forward with confidence that you can have the success you#8217;ve been trying to irony, create for yourself. 9 thoughts on address, “ 10 Eye-Catching Graphic Designer Resumes ” These are all great. Example Of Dramatic Irony! I like the one that can be formed into analysis of jfk a carton especially. I#8217;m always surprised at how clever people can be. One caveat I think these designs would work nicely for the interview, or for a smaller firm. However, I can#8217;t imagine that any of of dramatic these crafty designs would get past an ATS (Applicant Tracking System. All these resumes are truly impressive but let#8217;s face it, they aren#8217;t really functional unless for analysis inaugural address the candidates who are willing to get hired as art directors or packaging designers maybe. Example Of Dramatic Irony! But for the rest of us, we obviously need more subtle design while still being creative. Strain Theory! Here are some great examples of CV#8217;s that are not #8220;too much#8221; but will still get you noticed: Creative Resumes. Of Dramatic! I particularly like the 7th on the list.

I would have to agree with James Rich, all these resumes look great but they are hardly usable for most of us. With that said, a professional resume doesn#8217;t have to be boring. Have a look at william sonnets 116, these Fancy CV templates. There are some brilliant ideas out there! We would like to share with our Free resume. Everything is carefully layered, so it#8217;s super easy to edit and example use. https://www.behance.net/gallery/28935295/FREE-Resume-Template. Check out theory, this resume pack I found too! Its like a crossover between something really creative and something sort of of dramatic irony traditional.. So easy to use also.. Have a look here: https://creativemarket.com/3Angle/605445-The-Complete-Resume-Collection. You would want to have a look at http://www.cvdesigner.in to get some awesome resumes made.

They are nice but#8230;I did a those type of things in the late 80#8217;s early 90#8217;s, even did one that I used the ADWEEK magazine cover but it said ADD me this WEEK designed like their logo. Todays designs should incorporate more and with new technologies, be more innovative, incorporating those elements. I try #8220;Lenka Kubisova#8221; did it#8217;s simple but so much clean and professional. I#8217;m STUNNED at the level of personal information that is shared#8230; Photos, Height, Dress preferences, Marital status#8230;. You NEVER NEVER put that on a resume. It#8217;s illegal for an employer to ask for at the a photo (and all the other personal information) in example connection with a job application so why would you include it?

It might make the Essay The Rola Age in, HR department very uncomfortable. Example Irony! You must be logged in to post a comment. Handlettering Experiments Textures. Want to get your hands dirty exploring some analogue letter-making techniques? This course is for you. 5 video presentations for one great price a MyDesignShop exclusive! HOW's Summer 2017 Creativity Issue is here!

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Create your free Business Plan now. Make an example of dramatic irony investment-worthy business plan easily with our free template. Select a Industry Fill in the Form. Complete your Business Plan. Print and Download For Free. Business Plans: Writing Guides, Downloadable Templates, and Samples. Updated February 15, 2017 by battle Legal Templates. 1. Free Business Plan Template Download. Are you an entrepreneur looking to download a free business plan? If so, you have come to example of dramatic the right place. Legal Templates is Time of Sir Newton, happy to provide you with a hassle-free document downloads.

Click the buttons below to download (1) a blank document, and (2) a document that is filled in for irony you to reference. Related Business Documents: Click to View. Whats included in the blank template: In the first download, you will find documents with all of the chapters, section titles, and section subtitles that you will need to sonnets 116 successfully complete your plan. Irony! Our first plan contains the 8 chapters of a basic business plan including: Chapter 1: Executive Summary: The executive summary provides investors with a general layout of your company. This chapter is robert merton theory, essentially your hook to convince potential financiers that your model is worthy of their investment. Chapter 2: Company and Financing: In this chapter, the goal is to outline the legal and operational structure of example of dramatic irony, your company, financing requirements, the history behind the company, mission statement and the management team.

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Additionally, it includes subsections like SWOT analysis, competitive edge, and strategic alliances. Chapters 7 + 8: Financial Plan, Sales Forecast, Financial Statements: In the in the city notes final two chapters, entrepreneurs must define and example of dramatic irony, calculate the financial variables that will go into the creation/expansion of your idea, including its expenses, your anticipated sales forecast, personnel plan, cash flow assumptions, and more. If you are purchasing an existing company, you should also include the of antietam definition business purchase agreement in your plan. Whats included in the template with sample text: In the second download, we give you a completed ice cream shop plan to irony reference. Of Jfk Address! Each section gives an example of dramatic irony example of analysis address, what you should write. Our guide also includes example graphs and charts, so that you are aware of the types of example irony, financial calculations, plans, and forecasts that a plan should offer to attract investment. For guidance on what you should include in your plan, and why, please reference our How to Write a Business Plan set of The Rola of The Gilded Age in America, articles below. Downloading this small business plan comes at example irony no cost, so feel free to start your download and get started. However, you should be aware that there are some pros and cons to battle using free business templates, rather than using professional software or an experienced writer.

Writing a business plan is a prerequisite to your companys success. A solid plan is necessary to of dramatic help found your company and definition, ensure that your goals remain on track over example, time. Your plan can and will change as you encounter the william shakespeare unpredictable variables that come with starting your own company. If you have an existing company, crafting a solid plan is example of dramatic, equally important if youre hoping to attract investment and expand your company beyond the limits youve already reached. Your business strategy should account for the next 3-5 years in advance, and definition, cover every aspect of your industry, including the critical relation between marketing and sales to your companys finances.

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A startup companys executive summary will need to of dramatic be interesting and convincing to capture the shakespeare sonnets 116 attention of investors. Your company will lack the of dramatic historical data and trends that existing companies are able to provide, but there are strategies to mitigate these factors. First, youll need to briefly explain who you are, the background of your management team, and your reasoning behind starting a business in your chosen niche. Secondly, youll need to demonstrate that youve done quality research that supports how youve conceptualized your business. Investors know that talk is cheap do you have the Isaac Newton Essay data and analysis to back up your claims? Even in a standard plan, the of dramatic executive summary for an existing business has no set template, although there are several suggested guidelines that you can find around the web.

We suggest the following basic template feel free to at the Time of Sir Newton add or subtract sections according to your own needs: Summary Management Team Products and Services Customers Marketing and Sales Financial Forecast Financing Requirements (optional) Describe the purpose of the of dramatic irony plan (e.g.; to raise a specific amount of debt financing to expand a store location) as well an overview of the battle company (name, location, company type, products sold, founder(s) and founding date). Describe the key milestones or objectives that you want to achieve with this business (these are the tangible results in example, which you use to prove success of the venture). This statement should be concise and to the point. Summarize the members of the management team, including highlights of The World Time of Sir Newton, their expertise and experience . Describe how each member contributes to the success of the organization. Keep this section brief, as you will go into irony more detail in the Products and Services section. Products and Services.

Describe the products and services you are providing and who the competitors are within the The World Isaac Newton Essay industry . Keep this section brief, as you will go into of dramatic more detail in battle definition, the Products and Services section. Describe whom your customer groups are and whom your key customers are , as well as how you will market to example them. Keep this section brief, as you will go into Essay about more detail in the Market section. Describe briefly how you will market your product or service. Summarize the major points in the Marketing and Sales chapter, which may include market positioning, pricing, promotion, and distribution. Summarize the most important points from the Financial Plan section here. Example Of Dramatic Irony! This should include your sales forecasts and projected expenses as well as the logic behind the projections. If you are a new company, describe when you expect to turn a profit . If you are an existing company, highlight past financial performance. 7. Financing Requirements (Optional) Summarize the amount of equity and/or debt financing that you are seeking, when you need it, the use of the funds, and when you expect to reach your next milestone event and/or start paying back the loan. Keep this at an overview level , as you will go into more detail later on in other chapters.

Note: This is a complex question that you cannot answer until you complete your plan, so it is highly recommended you work your way through the entire writing process first . In particular, complete the financial planning process before attacking this section. Only then will you be able to identify the amount of money you will need to william shakespeare 116 raise. With these sections fleshed out, youve finished your executive summary. How to Write the Company and Financing Chapter. The company and finance section of your plan is important, because introducing the management team is critical for both start-ups and established companies alike. Investors will use this information to gauge the future likelihood of success. Company and Financing Sections. Company Overview Management Team Required Funds (optional) Exit Strategy (optional) Mission Statement (optional) Company History (optional) Location and Facilities (optional) There are many variations and approaches on how to lay out the various components of a business plan. Our approach for the company overview section is to provide the reader with the companys legal information, address and a brief description of the companys history.

Since there are follow up sections in example irony, this chapter that over go the companys location and history in more detail, you will want to keep this short (2-3 sentences). A BRIEF PRIMER ON COMPANY TYPES. The optimal company type is best determined by a credible Attorney. The primer below is meant only to the devil in the city explain the broad differences between the most common company types. A sole proprietorship, according to the IRS: A sole proprietor is someone who owns an unincorporated business by him or herself. While the most simple to set up and the most common, there is a significant drawback: you will be personally liable for any obligations. So for example, if you sell someone a cupcake and they sue you because they found a hair in it, and you lose in court, the creditors can legally go after your personal possessions such as the roof over your head. A partnership, according to the IRS: A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Each person contributes money, property, labor or skill, and irony, expects to share in the profits and losses of the company. A partnership has certain advantages compared to a LLC, such as not needing to file formation documents when setting up a partnership, and the devil in the white city cliff notes, not needing to file dissolution documents if dissolving the example of dramatic partnership. However, similar to sole proprietorships, partners in a partnership have unlimited liability for the companys debts and liabilities.

Limited Liability Partnerships (LLPs) LLPs are different from traditional partnerships in that there are two classes of partners: (1) General partners that have full management and control but also full personal liability and (2) Limited partners that have no personal liability beyond their investment in of jfk address, the partnership interest. Limited partners are often times silent partners that wish to invest in irony, the venture but limit their exposure to liability. A corporation is a separate legal entity owned by shareholders. William! A corporation is commonplace for businesses that anticipate seeking venture capital financing. The downside to a corporation is the problem of double taxation since the corporations profits is taxed at example of dramatic irony the corporate level, and then any dividends distributed to shareholders are then taxed again at the personal level. You can elect a special tax status with the IRS to The World Essay have your corporation not be taxed at the corporate level (instead, it would be taxed as a pass-through entity). Some of the drawbacks include not being able to have more than 100 shareholders , and not being able to have non-US citizens/residents.

A popular choice among many small businesses , a LLC limits the of dramatic members personal liability and only taxes profits at the individual level (acts as a pass-through entity). Describe the type of The World at the of Sir Isaac Newton Essay, company you plan to open, along with the registered name you plan to use. Explain your rationale for example, if you are starting a company where you plan on seeking venture capital financing, then you will want to start a C-Corporation as majority of example of dramatic, VCs will insist on this legal structure. If you have a home office/no dedicated business address. Include your current office setup and your future office plans once your company expands, if applicable. For start-ups, and especially those seeking financing, the Management Team section is especially critical.

With the lack of shakespeare sonnets 116, history, there is little investors can go by to example gauge the future success of a venture. The question lenders and investors will ask: Why should we trust your team with our money? You must demonstrate your teams ability to execute on the stated goals. To accomplish this, you should highlight: Background of each member of the management team (education, relevant work experience, etc.) Roles and responsibilities within the company. Tip: Dont include details about merton theory members of the Management Team that are not relevant to the reader. Example Of Dramatic! Everything presented should reinforce why your team is the right team to execute on of antietam definition, the companys vision. If you have an example irony established business the information you want to present is the same. Keep in mind, however, that you also want to demonstrate that your team has the capability to manage growth of the company.

As a company grows from start-up to The World at the Newton established business, the of dramatic irony management team must also change. They must be able to manage employees, institute standardized systems, and ensure the The World Time Isaac Newton Essay businesss ability to scale operations while keeping profitability stable. If you already have a Board of Directors and/or Advisory Board, list these individuals and a brief description. In a publically trading company the Board of Directors is irony, elected by in the white city notes the shareholders and is the of dramatic highest authority in the management of the company. For our purposes (context of a private company that is most likely a startup or small but growing business), a Board of Directors is battle definition, comprised of investor(s), founder(s), CEO and of dramatic, independent board member(s) who have substantial business and industry experience. A Board of Directors typical responsibility is to set broad policies for the company, determine compensation for company management, and approve annual budgets.

An advisory board is a group of business leaders that can help guide your company and provides it with assistance when needed. Choose individuals with knowledge in your industry and are willing to Time of Sir Essay play a role in your company . While some advisors are compensated, it comes down to example of dramatic irony a case-by-case basis, frequently depending on how much time the member is sonnets, committed to your company. Tips on building your Advisory Board: Choose a well-respected and well-known individual as the first member of your Advisory Board. This will help you to recruit other members of the example Board. Choose individuals that have strengths and relationships your business will need. As your business evolves, so will the members of your Advisory Board. Feel free to shake up the line up over time.

In this section you will tell the reader how much money you need to raise, what you are going to use it for, and how you got to the requested amount. Important note: This is a complex question that you cannot answer until you complete your plan, so it is highly recommended you work your way through the entire writing process and in particular, complete the financial planning process. Battle Definition! Only then will you be able to identify the example of dramatic amount of money you will need to raise. There are two primary financing options: equity and debt. The primary difference between equity and The Rola of The Gilded Age in America, debt financing is that debt financing is essentially a loan that is backed by your assets or via a personal guarantee. If your company is already in existence and has trading history, then you may also secure a loan off of your receivables. In contrast, equity financing is essentially you exchanging a stake in your company for of dramatic irony a specific sum of money from an battle definition investor . Irony! Therefore, the amount you are able to raise from investors comes down to how much they value your company. There are three fundamental questions every savvy investor will ask you:

Cool idea, how do you make money with it? How much money do you need, and why and when? What do you think your company is worth? If you are seeking financing (regardless of its equity or debt), that most likely means that your financial model shows your company taking a loss in Essay The Rola, the initial stages, followed by break-even and subsequent profitability. The money you are seeking to raise will simply allow you to example have enough cash to cover the initial period where you will be taking a loss so that you can eventually make a profit. This is definition, a simplification; you may be raising money to irony further grow your company, which may already be profitable.

Or you might use the financing to get your product to the next stage in its product development lifecycle (i.e.; milestone event). Sonnets 116! But the general concept is the example of dramatic same; the investment you are seeking bolsters your companys cash position , allowing it to grow revenue and/or profitability. Cool idea, how do you make money with it? / How much money do you need, and at the Time of Sir Newton, why and when? The financial statements provide the answer to the first two questions (which is why we recommend you complete your plan first). To answer how much money you need, analyze the cash flow statement to determine the example cumulative cash flow. The lowest point on this curve will tell you what your maximum financing needs are , and at what point in time. What do you think your company is worth?

The third question is much harder to answer, especially for theory a new company. Of Dramatic Irony! At the end of the day it really comes down to what an investor thinks your company is worth (which is more art than science). Sonnets 116! However, there are three popular methods of valuing a company that can help you come up with a valuation to facilitate the negotiation. Cost approach (asset based approach) The cost approach seeks to determine a companys value by analyzing the example of dramatic irony market value of its assets. In other words, in of The Gilded Age in, this approach the example company is worth the sum of all its assets if they were to be liquidated . This approach may be appropriate for some industries such as real estate where the asset value may actually be worth more than the going concern value (present value of future cash flows generated by the asset). However, for many companies the value of its branding and reputation, along with its ability to generate profits, will exceed the The World at the Time Isaac Essay value of its assets. The market approach seeks to determine a companys value by analyzing recent sales of similar assets, with the theory that valuations of of dramatic, similar companies can serve as a good proxy. This is a common approach in the real estate industry.

The income approach seeks to robert determine a companys value by using its expected profit over time and example of dramatic irony, then placing a value on that future stream of income in battle, todays terms . Since there is inherent uncertainty with a future stream of income, there are numerous ways to discount that expected income to irony account for robert merton strain theory risk. Now you have all the example of dramatic pieces to complete the analysis inaugural equation. You have the example amount of money you need by looking at cumulative cash flow. You also have an idea of how much money your company will be worth. Equation to determine how much equity you should offer: Equity to offer = Company Valuation / Money needed. If raising debt, you are not exchanging equity for cash. The World Newton Essay! Instead, you should focus on the loans interest rate and of dramatic irony, payment schedule. Analysis Of Jfk Inaugural Address! Make sure you will be turning a profit that is of dramatic irony, both large enough and soon enough to ensure there is no delinquency on servicing the loan. For equity financing, answer the following: Investment amount needed When you need it How much time it will buy you / When you expect to robert theory turn a profit or get to the next milestone event % of example of dramatic, equity offered and at what company valuation (you may wish to keep exact figures vague in order to in the city cliff notes further negotiate) Exit strategy.

For debt financing, answer the following: Loan amount needed When you need it When you will be able to pay back the example loan The amount and analysis, frequency of example of dramatic irony, loan payments. In addition to the information above, you should also summarize how you plan to use the funds. The World At The Time Newton! The level of detail should be at a high level ; if the example of dramatic investor or lender wants to see expenses in more detail that will be available in the Appendix within the Profit/Loss statement. Construction of the devil in the white notes, new kitchen: Kitchen remodeling, March 1, 2014, $25,000 Kitchen hardware, April 1, 2014, $50,000 Total Loan Amount: $75,000. If based on your financial model you anticipate relatively small yet variable expenses month to month, a line of credit may be a good choice. Irony! With a line of william shakespeare 116, credit you draw upon it when you require the funds and pay interest immediately on the money as it is borrowed. It works very similarly to a credit card in that you typically have a pre-set limit to how much you can borrow, the example irony major exception that since you may be able to secure the line of strain, credit with assets, you may be able to get better terms. In the Quick Start Guide we briefly went over the different strategies available and of dramatic irony, how thinking about your companys eventual exit will help shape your business model.

Its recommended you review the Quick Start guide and practice that exercise. Depending on your company, there are various exit strategies available, including: Selling your business Passing it down through the family Taking the company public (IPO) Liquidation. If you are seeking equity financing, then your investors will pay close attention to this section. Angel investors and 116, VCs demand a large return on their investment since they are taking a large risk by investing into your company. Therefore, you need to include detailed information on how you intend to sell the company or take it public.

Demonstrating a large market opportunity. If investors are going to take a big risk, they demand a big return. You need to demonstrate your business has the potential to either take substantial market share from an incumbent competitor, or create a new market. Investors like to be in hot, growing industries such as biotechnology, mobile e-commerce and healthcare. Irony! These are all industries that have huge upside growth potential and ones that investors are more inclined to invest in. Solving a larger companys problem. If your exit strategy is to sell your company to a larger company, then identify how your companys product solves that larger companys stated problems and/or goals. For example, Apples mapping software is merton strain, playing catch-up to Google Maps. Example Irony! If your company can help Apple improve its software, your company would become an attractive acquisition target. The mission statement reflects the core purpose and vision of the company. Its a statement your employees and of jfk inaugural, customers can get behind.

Some tips on writing a well-crafted mission statement: Keep it short. 1-2 sentences max. Dont use fluff words. Make the of dramatic irony statement mean something. A mission statement, if done well, should encapsulate both what the company does (what it sells) as well as the battle definition culture/vision/purpose.

Examples of Fortune 500 firms that really get it right: A. BRISTOL-MYERS SQUIBB COMPANY (PHARMACEUTICALS) Mission Statement: To discover, develop and deliver innovative medicines that help patients prevail over serious diseases. Why its great: The keywords discover, develop and deliver demonstrate the companys capability to example of dramatic irony in delivering an end-to-end solution. Strain Theory! By using the words innovate and prevail over serious diseases it serves as a rallying call for their thousands of employees that what they are doing is (1) cutting edge and (2) has a higher purpose then themselves. Mission statement: We will be the easiest pharmacy retailer for customers to use. Why its great: In one short sentence, the company has managed to (1) describe what it sells (2) how it will win in the marketplace.

It is a pharmacy retailer and it will solely focus on making itself easier for the customer to of dramatic use (that could mean so many things, such as innovating online to fulfill prescriptions to improved customer service within their stores). Example of poorly written mission statements. A. Robert! FORTUNE 500 FOOD AND BEVERAGE COMPANY. Mission statement: The Companys primary objective is to example of dramatic maximize long-term stockholder value, while adhering to the laws of the jurisdictions in which it operates and at all times observing the highest ethical standards. Why its horrible: It does not serve as a rallying call for employees, suppliers, or partners. Merton Strain Theory! Its objectives are obvious (what company does not want to maximize value) and borderline absurd (are there companies that do not want to example of dramatic irony adhere to local and federal laws)?

Lastly, it does not mention what the william shakespeare 116 company actually does. B. FORTUNE 500 VEHICLE PARTS SUPPLIER. Mission Statement: We are committed to attracting, developing, and keeping a diverse work force that reflects the nature of our global business. Why its horrible: While a diverse workforce is certainly not a bad thing, only stating that as the companys mission statement is ineffective, lacks direction or focus, and of dramatic, completely misses the The World of Sir Essay point of example of dramatic, having a mission statement. This is battle, predominately for businesses that have previous trading history, but can also be used by new companies that want to highlight relevant history on how the company came to existence, work completed to date, milestones achieved, etc. Some information you may want to include:

Start date First location First product/service Significant milestones/events. Reminder: keep in mind that there is no set rule as to the level of irony, detail you want to include. This is Essay of The Gilded Age in, dictated by the relevancy of the information to the reader and how this information helps strengthen your plans ability to build credibility for your company. Every company is example of dramatic irony, made of of The Gilded, milestones. Milestones for a business are achievements that demonstrate the business is on the right track. They are best when quantifiable and measureable. For example, achieving a working prototype of your product, or getting to example break-even, are both huge milestones that showcase your ability to execute and reduces subsequent risk of analysis address, your company. Key concept: The more uncertainty that you can take off from the of dramatic irony table, the robert strain theory better valuation you can get for irony your business.

For businesses that have a retail or manufacturing component, this is an important section of your plan. Information you may want to include: Size (e.g.; in sq. Essay About The Rola Gilded Age In America! ft.) Location/Address Other notable facts, such as equipment at irony the facility. Location is important for a large number of retail businesses, whether you are a restaurant or purveyor of consumer products. If possible, provide statistics about the retail location you have chosen or are planning to Essay The Rola of The Gilded Age in choose. Describe the lease terms you are able to secure, and example of dramatic irony, if there are any laws that protect the battle definition lessee from example unreasonable price increases. About The Rola Of The! You can read a detailed article about what to look for in a lease agreement here.

Provide detailed information on the manufacturing facilities. For example, your operation may require a reliable source of electricity and water. Of Dramatic! Describe how the facility provides the business with these resources. Essay About The Rola America! If the facility is pre-existing equipment or structures that can be leveraged, make mention of that. Location can be an of dramatic irony important aspect of your business even if you are not in retail or manufacturing. For example, you might want to open your software company in Silicon Valley as that provides a competitive advantage from an employee recruitment and fundraising perspective. If you operate out of a home office. Describe your future expansion plans, including expected date of expansion. Upon completing these sections, you will then be finished with the company and financing section of your business plan. Writing the Products and william, Services Chapter. The products and services chapter of your business plan should be written clearly and descriptively, to help give investors a comprehensive understanding of the bread and butter of your business.

Your products and services section should include the following sections. Products and Services Chapter Sections. Products and Services Competitors Sourcing and Fulfillment (optional) Technology (optional) Intellectual Property (optional) Future Products and of dramatic irony, Services (optional) Your products and services are the battle of antietam definition lifeblood of of dramatic irony, your business its what your customers need, and analysis address, if you get this right, everything else will follow . Commonly referred to as product lift, which essentially means getting the secret sauce working. It means that customers want to example of dramatic irony buy your product/service, and you are filling a need that was previously not satisfied. Thinking in terms of Time of Sir Isaac, benefits vs. features. What is the example of dramatic consumer really buying? For example, a person buying a Rolex watch is not only buying a device to tell time, but the The World at the Newton prestige and status that comes with a luxury product. Think about of dramatic what end benefit your product/service delivers. Of course, the functional aspects of your product/service are also important.

Depending on what you are going to about The Rola of The Age in America sell, think through the features it will provide, packaging, design, branding, quality, and other aspects that help position and/or differentiate it from example competing products/services. You may have heard the The Rola Gilded Age in business adage that acquiring a new customer is irony, indefinitely more expensive then keeping an existing customer. One of the reasons this is true is the potential to sell additional add-ons, upgrades and merton theory, substitute products/services to existing customers . Think about how you can drive incremental revenue. Whether its via subscriptions, repeat business, or annual contracts, you may be providing products/services that generate a recurring revenue stream. This is example, a good thing, because (1) your revenue can be more predictable and stable (2) you are maximizing earning potential . Of The Gilded America! Think how you can generate recurring revenue, which is expressed with a metric called Lifetime Value per customer. You will complete the price you want to set your products/services in the Financial Plan chapter, and we also have a section for you to example of dramatic describe your pricing strategy; however it is advisable to start thinking about how you want to price your products/services.

Competitive analysis is an extremely useful tool and one that should be revisited often as the competitive landscape changes over time. It starts with competitive analysis. Background (location, history, ownership) Financials (revenue, profitability) Products (product line, services, patents, licenses) Marketing (channels used and cliff notes, budget, pricing, alliances/affiliates) Personnel (headcount, notable executives, compensation, job openings) Market share Strengths, Weaknesses. Tips on how to perform competitive analysis. The Internet makes this much easier then in days past. Some ideas: Google search using keywords that your customers would use to find you Look up industry association websites Look up directories such as Yahoo or Crunchbase Use Indeed.com to of dramatic irony find your competitors job openings Competitors websites Find your competitors management team members on LinkedIn.

Not only battle do you have to worry about current competitors you can see, but you have to of dramatic be vigilant and be on the lookout for new entrants. William Shakespeare Sonnets 116! For example, a company that already sells to your customer base may see your industry as a logical next step. You should consider the example likelihood of new entrants high if: The industry sees high margins (its super profitable) There is unmet demand (more customers then suppliers) There are no major barriers to Time of Sir Newton entry (does not take much to start competing) There is future growth potential (such as mobile apps) Much of this is example of dramatic irony, common sense if you see a market opportunity that no one is competing in yet, dont expect that you will be alone for the devil in the white notes long. Sourcing is simply the process of procuring goods and services from suppliers that are required for your company to make its products or deliver its service. Some things to consider when choosing and example, managing your suppliers: Cost: This is an obvious one the lower the price, the higher your profit margins will be.

Payment terms: The longer you have to pay your suppliers, the more working capital you have on hand. Reliability: You must consider how reliable your suppliers are and what would happen to your ability to operate if they cannot deliver. Scalability: As your business expands, will your suppliers be able to meet your needs? Fulfillment is simply the process of the devil in the cliff, how your company delivers its products/services, from point of sale to of dramatic irony delivery. Age In America! There are several popular fulfillment options: Engineer to order: the product is example of dramatic irony, designed and built to customer specifications (e.g.; large construction projects) Build to shakespeare 116 order: the products design is of dramatic, standardized but manufacture of final product is based off of address, customer specifications (e.g.; aircraft and yachts) Assemble to irony order: the product is about Gilded America, assembled to the customers specifications using pre-fabricated components (e.g.; Chipotles burritos, Dell computers) Make to stock: the product is example, manufactured in quantity based on expected sales of the product (e.g.; retailers) If you are going to analysis of jfk address be selling physical products and irony, expect to hold inventory, then you should pay very close attention to how you forecast the Essay of The amount of inventory you need to meet your projected sales. Too little inventory and you may not be able to of dramatic irony meet demand.

Too much inventory and you tie up all of your cash on excess inventory. Some key points: Have accurate sales forecasts. Use historical sales data if you have it, and make sure you account for seasonality. Have accurate inventory tracking. Use bar code scanning or equivalent to ensure there are no data entry errors. Utilize inventory management software. Merton! QuickBooks, Sage, and a plethora of other vendors provide a cloud-based solution for example of dramatic irony you to manage and maximize your inventory levels. Technology in todays business environment is becoming more and more important and serves as a source of competitive advantage. Sonnets 116! Take Wal-Mart or FedEx as two examples of companies that provide services (low-cost products and shipping), but utilize technology as a critical means of delivering those services. Wal-Mart uses a sophisticated supply chain management IT system to ensure its low prices.

FedEx uses technology to optimize delivery routes and example irony, times, which enables it to The Rola Gilded Age in America ship to irony practically every corner of the globe, seamlessly and with very low error rates. Think about sonnets how technology plays a part in your business and if it is critical to your business operations. If technology is critical to your business operations, then you must think about your disaster preparedness and contingency planning . Depending on your business, you may want to create back-up copies of data and example of dramatic, software, routine security checks, and Essay The Rola Gilded Age in, securing physical assets. What would happen if you lost access to the technology? Think about of dramatic irony alternatives that you could utilize. For example, if you license a piece of software and later down the road decide that the cost is about of The Gilded, too high, is example of dramatic irony, there a competitor who can license you an alternative? If you have exclusive rights to a technology, either through a patent or through an exclusive license agreement, this is a great competitive advantage and one that you will want to describe in the devil cliff, detail. There are two types of intellectual property that may be applicable to a business: industrial property (such as patents and trademarks), and copyright (such as novels and example of dramatic, movies). If you have intellectual property that you want to protect, it is 116, advisable that you seek the professional advice of a good Patent/IP Attorney , since this is a great way to provide a barrier to example of dramatic entry for your business.

Intellectual property type 1: Industry property. These include inventions (patents), trademarks and industrial designs (trade secrets, trade dress). If you have any proprietary process or technology then it is recommended that you apply for a patent to protect your invention. You should apply for a trademark for your company name and analysis inaugural, logo as well. Intellectual property type 2: copyright. These include literary and artistic works such as novels, poems and example, plays, films, musical works, artistic works such as drawings, paintings, photographs and sculptures, and architectural designs. In 2011, counterfeit copyrighted and trademarked goods were a $600 billion dollar industry worldwide. Essay About Gilded America! Enforcing your intellectual property may be feasible from a legal point of view, but many times is not practical in irony, practice.

For example, Microsoft cannot possibly prosecute every single instance where its popular operating systems are copied and downloaded. IP and at the of Sir Isaac Newton, your employees and contractors. It is example irony, just as important to secure your intellectual property in relation to of antietam definition your employees and contractors. Everyone should be required to sign an invention assignment agreement, which basically states that the company owns all works produced while contracted by example irony the company. Time Isaac Newton Essay! In addition, you may consider handing out example of dramatic, serialized notebooks for robert theory employees to use , so that if there is ever a conflict as to whom owns a piece of intellectual property, there is a physical record. If you have future products and of dramatic, services planned, it is a good idea to strain describe the product roadmap and strategy behind it . A key concept is that of example, product lifecycle, which describes the stages of the life of a product. During this phase, your product will incur heavy promotional costs as you get the shakespeare word out. You may discount the price of the product to encourage new customers. During this phase, you may focus on expanding your product to new segments in the marketplace, and expand the product line (for example, with new colors or other variations).

During this phase, you are enjoying the fruits of your labor. You may add new features to your product to stay competitive and to of dramatic irony further differentiate your product from competitors. Marketing spend for of antietam definition your product starts to dissipate as sales of example of dramatic, your product are in steady decline. After including all of this information, youll have completed the products and services chapter. Writing the Customers and Market Analysis Chapter. The customers and market analysis chapter will give you an opportunity to describe what your customer segments are, what needs you are filling for them, and how these groups of customers are trending in terms of growth and william shakespeare 116, behavior. Example Of Dramatic Irony! This chapter also includes any regulatory restrictions specific to your industry. Customers and Market Analysis Sections. Market Overview Market Needs Market Trends (optional) Market Growth (optional) Industry Analysis (optional) Key Customers (optional) In the market overview section you are going to calculate the total market (referred to as Total Addressable Market) for your products, and then the segment of that market your business can capture.

Total addressable market can be thought of in william, several distinct levels. At the highest level is an estimate of the total market given 100% saturation. Another way of looking at this is what would be the total market if one company had 100% market share. Once you have the total addressable market, then you can estimate what percentage of this you can realistically capture. This, of course, is much harder to predict with accuracy. Of Dramatic Irony! So the important thing to remember is to utilize strong sources for your assumptions. For example, lets say you plan to open a high-end steakhouse in downtown Miami.

To calculate your total addressable market, you might count how many high-end restaurants are in the downtown area and research the average annual sales for each restaurant. Then multiply the two to get the total sales for all high-end restaurants. This would be your total addressable market. Using the example above, we can then drill down to the next level and determine what percentage of the market you can realistically capture. You might assume that you will take an william shakespeare sonnets equal share of the market, thereby decreasing all other competitors shares in the market. Or you might offer cheaper prices, which you assume would take a larger percent of the market. Whatever your assumption, make sure it is well documented and logical. To obtain jaw-dropping product-lift you must solve a difficult and irony, painful problem for analysis of jfk inaugural address the customer.

And if there are competitors, you must solve the problem better than them, and enough so that customers are willing to switch to your company. Describe what problem your product is solving. If you are targeting multiple customer segments, make sure you go into detail on how your product serves each customer segment. Describe how your solution better solves customers pain points then your competitors. We as consumers are inherently lazy. We do not want to go through the time and cost of switching from one companys product/services unless it is compelling enough, which is dependent on the switching cost. For example, there is virtually no cost to example irony switch from Coke to Pepsi. On the other hand, there is high switching cost associated with migrating from a Mac to a PC. To overcome this problem, describe how your product either is able to overcome customers inherent adversity towards switching products, or if your product is able to william sonnets reach new customers and bypass switching costs altogether (in other words, instead of taking customers away from example irony your competitors, you are creating a new market for your products). Understanding market trends at Essay about The Rola Age in America the macro level is critical for example irony various aspects of your business. A growing or shrinking market is strain theory, described in more detail in example, the market growth section.

Below are some of the other factors that will affect market trends: The overall economy has a disproportionate effect on some businesses. For example, dog-walking services usually see a decline in sales as households reduce spending on strain theory, non-essential purchases. Government regulations and of dramatic, policies can completely alter an analysis of jfk inaugural industry, so it is example of dramatic, imperative that you are up to date on upcoming changes. For example, the Jobs Act of 2012 allowed for the first time non-accredited investors to battle definition participate in example of dramatic irony, private placement of securities. This in The World at the, turn has created a new market for crowd-funding websites to example irony emerge to connect startups with all types of investors.

You may be in an industry where political conditions have an impact on the bottom line. For example, if you count the Dept. of Defense as one of Time Essay, your clients, then the across-the-board budget cuts (i.e.; Sequestration in the Budget Control Act of 2011) would surely have a negative effect on your business. If you build your business on top of a technology platform that will soon be replaced with a more cost affordable, powerful, and easier to use technology, then that will surely put you in a less advantageous position. Of Dramatic! Knowing technology trends is valuable in ensuring you are gaining a competitive advantage through the use of technology. Your customers may change their sensitivity to price depending on a variety of in the white city, factors, including competition, macroeconomic conditions, and changing consumer tastes. Keeping an eye on this trend will ensure you optimize your pricing strategy.

Market growth, mathematically, is simply measuring the change in market size from one time period to of dramatic irony the next (usually in years). So if the market in the first year was $100 million and $150 million the second year, then the market can be said to have grown by 50%. You will find that measuring market growth using historical market size data is much easier then forecasting market growth. Utilize publically available data sources, trade publications, market research firms, and government agencies to strain find much of of dramatic, this research. Being able to demonstrate a market is growing is the devil in the white cliff notes, obviously important for example, the market for Blackberry accessories is clearly a declining market. Most investors and lenders will not want to see a new business chase after dwindling customers. On the other hand, the market for Apple and Samsung phone accessories have seen great growth and will continue to grow as those companies continue to of dramatic add new customers. Your industry is defined as the white city cliff notes group of companies that are related to you in of dramatic irony, terms of what you sell/how you derive your revenue. For example, Ford and Nissan are both in the automotive industry. Ford and Nissans market (i.e.; customers) would be the end consumers who buy their cars. You will want to describe your industry name/classification (SIC/NAICS Code), which can be found on the Dept. of Labor website.

Understanding your industrys dynamics is robert strain theory, imperative to knowing its profit potential and example, attractiveness. Merton Strain! A popular framework for conducting industry analysis is example of dramatic irony, Porters five forces analysis, which analyzes an industrys competitiveness (and therefore attractiveness). By performing this analysis you will have a clear picture of of jfk inaugural address, your competitors and how your company fits within the competitive landscape. If your industry has low barriers to example of dramatic irony entry and merton theory, low switching costs, then expect increased competition, as there is little standing in the way for example of dramatic irony new entrants to enter the of antietam definition market and compete. If your industry is supplied by very few suppliers with little alternative but to source from example of dramatic irony those suppliers, then expect downward pressure on your margins. If your industry only has a small number of buyers, or there are many alternative products to choose from, then expect downward pressure on your margins. If there are many substitute products in your industry and the devil in the city notes, the switching costs between them are low, then expect substantial competition. An industry is very competitive if there are many competitors about the same size, there is little differentiation between competitors products, and it is example of dramatic, mature with little growth (so the only way to grow is to take a competitors market share).

Although your product may cater to many different sets of white city notes, customers, you want to example irony focus on a select group that will be the most likely to of jfk inaugural address purchase your product/service and account for the lions share of example of dramatic irony, your companys revenue. For many businesses, you will soon realize that a large portion of your revenue comes from a small percentage of your customers. For example, Starbucks may realize their key customers are white-collar business types that purchase a cup of coffee every day, versus the student type that comes in once a month. When you can name your key customers. If you are in a business where volumes are low and Isaac Essay, prices are high, then you should be able to example of dramatic name your key customers individually. At The Time Of Sir Essay! In this case, you should describe in detail your relationship with each of them separately. If youve filled out this chapter, congratulations. Of Dramatic! Doing market research and customer analysis is a complicated and time consuming task. Time to move on robert merton theory, to the next chapter! Writing the irony Marketing and of antietam, Sales Chapter.

The marketing and sales chapter gives you an irony opportunity to describe how you will manage your sales force and what sales activities they will conduct in order to close sales. Overview Positioning Pricing Promotion Distribution. In this section, summarize your marketing plan, being sure to include: Positioning: Are you going to be the 116 lowest cost provider or provide a differentiated product? Pricing: How will you price your products/services? Promotion: How will your market your products/services? Distribution: Where will your product/services be available? Tip: It will be easier to of dramatic irony write this section after you complete the subsequent sections as the overview section summarizes key findings from the sonnets other section. Keep this section at the summary-level, as you will go into example of dramatic irony further detail in the subsequent sections. Describe how you position your company within the The World Time Essay competitive landscape.

Will you compete on price, or will you differentiate your offering and stand out from your peers? For example, Wal-Mart positions itself as the low-cost provider in example of dramatic, an industry, while Apple designs premium products to reach the at the Time of Sir Isaac Essay luxury end of the market. Provide your product/service at example irony the cheapest price point in the marketplace. Essay About Of The Gilded! There are three primary ways to of dramatic irony achieve this: Economies of william shakespeare 116, Scale: For example, being able to turn more tables in a restaurant or produce more widgets in a factory. The more you are able to produce from your asset, the cheaper it becomes. It will also be harder for your competitors to example enter the strain market since you have fixed assets and experience that requires a large investment. Low operating costs: Keeping costs down across all aspects of the business, including: Standardization: Limited customization Outsourcing: Outsourcing labor to low cost production centers Thrift: Limiting advertising and RD spend Optimized supply-chain: By lowering inventory and example, negotiating with suppliers, companies can substantially improve their profitability and cash flow. Making your product/service unique by targeting a specific segment of the william shakespeare sonnets market is a compelling strategy, especially if: Your customers are not price sensitive The market is competitive Your are targeting a specific niche You can provide a product/service that is not easily copied.

You can also achieve differentiation through branding and marketing for example, Starbucks sells premium coffee at irony a premium price point, primarily through the definition strength of their branding and not through the taste of their coffee. Determining the optimal price for example of dramatic your products/services will require you to Essay America think through several factors: If you are going shooting for the low cost provider strategy, then you will want to price yourself accordingly. Likewise, if you are going for the luxury end of the market, then a higher price is often times a proxy for example of dramatic quality. How price sensitive are your customers?

If your customers are making their purchase decision primarily based on price, then you will want to be sensitive to this. The price you set must be high enough to over your costs so you can turn a profit. There are, of course, exceptions. The World At The Isaac Essay! For example, you might want to achieve economies of scale by maximizing units sold, or you might be maximizing revenue to achieve dominant market share. There may be regulatory/legal constraints on of dramatic, how much you can charge. For example, payday loan vendors are restricted in Essay about The Rola Age in, how much they can charge their customers. Looking at what your competitors charge can give you a understanding of what current customers are accustomed to paying and will likely be willing to pay for your products/services. There are price points that consumers are psychologically more accustomed to, such as amounts ending in .99 or .95. In this section, you move from describing your marketing plan onto how you will convey your marketing message to your intended audience. What marketing channels will you utilize to reach your target customers?

Depending on your business, traditional media may be an important component of your complete marketing toolbox. These would include television, radio, billboards, flyers, etc. In todays environment few companies can afford not to have a strong online presence. There are a myriad of options available. Each marketing channel must be carefully measured for effectiveness, as online marketing can quickly add up and consume a small businesss entire marketing budget. A website is example of dramatic, a key component of your digital marketing efforts as it will be the destination in which your online leads will first visit. Some online marketing options include: Search engines (i.e.; Google, Bing) Directories (Yelp, Angies List) Daily deals (Groupon) Email marketing Social media (Facebook, Twitter) Word of robert theory, mouth marketing is by far the most profitable and powerful marketing channel available to any business.

New customers that are referred to example of dramatic irony your business are more likely to purchase and more likely to continue referring your company. Robert Merton Theory! There are ways to boost word of mouth marketing, especially with the advent of social media. For example, asking a satisfied customer to like your business on Yelp and Facebook will potentially reach hundreds of example irony, their contacts, all with one click. Battle! Integrating social media into irony your word of analysis of jfk inaugural address, mouth marketing strategy is invaluable for every business. Blogging/Becoming a subject matter expert. Having a leading voice in example of dramatic irony, your industry will help your business gain credibility from customers, suppliers, partners and competitors. You can start by participating on public forums and blogs related to your business and adapting the adage give more to get more.

How will your products be available? On one end of the spectrum is direct marketing, whereby you sell directly to robert merton your customers. Or if you manufacture your products, you might sell through distributors, who in turn sell to of dramatic retailers, who in turn sell to consumers. Three common models: Product is battle, stocked in mass-market distribution channels.

Examples include soft drinks, magazines, etc. Product is specialized and sold through specialized channels. Example Irony! Examples include nautical computers and tooling/machinery. Product is only sold through an exclusive channel. Analysis Of Jfk Inaugural! Examples include luxury products such as high-end motorcycles or designer handbags. The Internet presents an unparalleled opportunity to reach customers directly, as well as working with online channel partners to reach and sell to customers. Writing the irony Strategy and Implementation Chapter. The strategy and implementation chapter will give you an The World Isaac opportunity to define the key milestones that mark meaningful progress towards your goals. It also includes sections that further elaborate on your competitors.

Strategy and example irony, Implementation Sections. Milestones SWOT Analysis (optional) Competitive Edge (optional) Strategic Alliances (optional) Milestones are the key events that demonstrate progress is analysis of jfk inaugural address, being made , such as completing the example irony companys first prototype or breaking even. These provide a tangible way to measure the success of the business venture. Milestones are so incredibly important to a business yet are one of those things that can be easily overlooked. Battle Definition! Why are milestones so important? Because they are a way to example of dramatic irony measure meaningful progress of a company that in effect, makes that company less risky (and therefore more valuable). A new company has an battle extremely high-risk profile but as it meets tangible milestones, such as completing a prototype or breaking even, the companys risk decreases. It becomes more apparent that the venture will succeed. Investors and lenders will be looking at what milestones your company has reached in order to create a fair valuation. Milestones might include:

Assembling company team First working prototype Filing/receiving patent or other IP Securing physical location for example of dramatic irony store First paying customer Breaking even Turning a profit* *If you can demonstrate not only in the white city cliff notes turning a profit, but also sustaining that profit, then that is a huge milestone. SWOT Analysis is of dramatic, a useful technique for understanding your companys strengths and weaknesses , while identifying both the opportunities open to your business and the threats it faces. Strengths and Weaknesses refer to internal factors in your company, such as: Employees and staff Physical assets such as equipment and facilities Financial assets. Opportunities and Threats refer to strain theory external factors facing your company, such as:

Market trends Regulatory and legal Macroeconomic conditions Competitors. Competitive edge can be bucketed into four primary areas: cost, differentiation, innovation and operational effectiveness. Are you providing a product/service at a lower cost then your competitors? This is a straightforward competitive edge that is very difficult to deliver. Providing the lowest cost may require operating on razor thin profit margins or heavy investment in example irony, fixed costs in order to achieve economies of scale. Are you providing a product/service that your competitors are not offering or cannot offer? This is a common strategy whereby you provide differentiated value in order to better serve customers and/or reach a portion of the market that may be under-served. Are you leapfrogging your competition and providing a notably superior or new product/service? Popularized by the book Blue Ocean Strategy, creating new demand in an uncontested market space is a powerful business strategy.

Do you provide superior time to market or customer service? For example, your customers may be willing to pay a higher price for robert merton strain theory better customer service . Nordstroms is an example of a company that uses superior customer service as a competitive advantage. Forging strategic alliances is a commonplace occurrence in business. There are a wide variety of alliances you might encounter, with various parties in which you do business. Even if you do not have any alliances, there may be an opportunity for a partnership in example of dramatic irony, the future and that should be included in william sonnets, this section. You might have a supplier who has a disproportionate amount of example irony, influence and power of your business. White City! Striking a partnership in this case may decrease those risk factors and provide a competitive advantage over your competitors. You might have a large portion of your revenue coming from several key customers. Inking an of dramatic irony exclusive agreement to lock in revenue would, for instance, give you predictable cash flow.

It is not uncommon to partner with competitors under certain circumstances for example, to battle definition set standards for of dramatic irony the industry or to The Rola Age in America help further adoption of a technology. For example, Sony and Panasonic partnered together to increase the example adoption of Blu-ray DVDs. Aligning your brand with another company is frequently used, especially if both brands are targeting the same demographic. Cliff Notes! For example, Samsung is the official sponsor of the of dramatic irony Olympic games and Essay of The, will provide free mobile phones to all Olympic athletes. Upon completing these sections, your strategy and implementation chapter will be finished. Writing the Financial Plan, Statements, and example of dramatic, Sales Forecast Chapters. Writing the financial plan, financial statements, and william shakespeare 116, sales forecast will be the most difficult part of your entire plan. It requires making a large number of intelligent assumptions about the size of the market you can realistically target, and the costs associated with making your product or rendering your services. These sections are the red meat of your plan these are the chapters that any seasoned angel investor or venture capitalist will dig into to make sure they know theyre making a solid financial investment. Chapter 7: Financial Plan and Sales Forecast Sections. Sales Forecast Personnel Plan Budget Cash Flow Assumptions Loans and Investments Starting Balances Historical Financials Key Metrics for Success.

Define the price in which you will sell your products and services, the cost it will take to produce or sell the example of dramatic product/service, and analysis of jfk, the number of units you will sell. Be conservative when making your estimates on the number of units you will sell, ensuring you have a reasonable methodology when making your forecast. It is highly recommended that you first complete the following sections as they lay the foundation for defining the sales forecast. Products/Services section: Defines what you will sell and at what price point; also seeks to example define the production cost Target Market section: Defines the size of your target market and what quantities you can sell. Tip: Your sales forecast should sync with your Sales and Marketing plan. For example, if you plan on hiring several sales people nine months from the start of your business, you should forecast an Essay of The Gilded increase in sales thereafter. This is the price you will sell your products/services. Fixed price: Suitable for most sales forecast modeling Price changes over time: The price of your product/service may increase/decrease in price over example irony, time for The Rola Gilded Age in America several reasons: Keep up with inflation Keep up with increased cost of raw materials or components Seasonal product discount to offload excess inventory Promote new product discount upfront to encourage sales, then increase later. This is the direct cost of example, producing your product/service (at the unit level).

Otherwise known as cost of robert merton strain theory, goods sold (COGS). Fixed costs: Suitable for most sales forecast modeling % of sales: A good way to forecast costs; as sales increase you can set the cost as a % of example, sales on of antietam, a sliding scale. Of Dramatic! Costs vary each month: The cost of your product/service may increase/decrease in price over william shakespeare sonnets 116, time for several reasons: Economy of scale: the more units you produce, the cheaper it becomes to produce them Bargaining power: the more units you buy from your supplies, the cheaper they become Seasonality: cost of raw materials may fluctuate based on time of year. This is the expected number of units you will sell. My units are constant: Not particularly suitable as most businesses will expect to have some growth over example irony, time. Units sold changes over time: The quantity sold of your product/service may increase over time for several reasons: Growing market share Finding new markets. Sales tax requirements vary by country and by Isaac products/services sold. Of Dramatic Irony! In the United States, there is no sales tax at The World at the Essay the federal level; however, many states levy selective sales tax on particular goods or services. Check with your state department of taxation if you are required to collect sales tax. If yes, you collect the example of dramatic irony sales tax from your customers and then remit the strain tax to the state each year.

If the individual assumptions used for each component of the irony sales forecast is sonnets, accurate, so will the overall sales forecast. You should be able to explain where each number comes from, citing studies/research that validates your assumptions. The costs of hiring personnel are often the largest expense of any business. In this section, you will enter forecasted employees and example of dramatic irony, contractors you plan to hire. The number of personnel you plan to hire and at what time is more of an art then a science. Essay About The Rola America! Too much staff too soon and youll burn through your working capital.

Too few staff and youll run the risk of alienating your customers and partners when you cant deliver. A good way to think about your personnel plan is to example think about the milestones you want your business to accomplish and what personnel are required to get your business there. You can always revise your estimates, so start off with your best estimate and come back to merton strain theory this section later. Tweak as needed so that your business model demonstrates profitability within your target time frame. The type of company you are building and the financing required also makes a big difference in example, your staffing plan. Essay About Age In America! For example, if you are seeking venture capital that mean you are going to want to of dramatic irony hire and scale quickly in order to the devil in the cliff notes generate large revenues. Conversely, if you are seeking debt financing, you want to operate as lean as possible and maximize profitability so you can service your loans. Fixed amount: Suitable for irony most situations. Changes over time: You might want to define a compensation plan for sales personnel that have an annual bonus component, for example.

Employee: If choosing employee you will have to consider certain employee taxes and shakespeare sonnets 116, other considerations. Contractor: If selecting contractor, ensure that you are classifying said contractor correctly. Irony! In the United States, for example, you are legally required to provide employee-type benefits in certain situations even if you classify the personnel as a contractor. If hiring employees, you will be responsible for additional costs such as (but not limited to) payroll taxes, workers compensation and health insurance, paid time off, training and travel expenses, vacation and sick leave, pension contributions and notes, other benefits. This is referred to the burden rate, which provides a truer picture of total labor costs than payroll costs alone. Burden rate only affects employees and not contractors.

If unsure what to enter, 15% is a fair estimate. Explain the assumptions and irony, methodology used to define the robert strain personnel your business plans to of dramatic retain, including how you came up with your compensation figures and burden rate. For example, you might explain that as you plan to hire several sales people to coincide with the release of a new product. Enter expenses you plan on incurring for your business. Battle! A good way to make sure you capture majority of your businesss expenses is to think through costs associated with each functional area of of dramatic irony, your business, such as product development, marketing and operations. Categorize expense into groups, such legal and administrative, rent and leases, and telecommunications.

Do not include fixed asset expenses (assets whereby you derive value from for more than 12 months) such as a company van or computers. Theory! You will enter these in the next step. Advertising Expense Amortization Expense Auto Expense Bad Debt Expense Bank Charges Cash Over and Short Commission Expense Depreciation Expense Employee Benefit Program Freight Expense Gifts Expense Insurance General Interest Expense Professional Fees License Expense Maintenance Expense Meals and Entertainment Office Expense Payroll Taxes Printing Postage Rent Repairs Expense Salaries Expense Supplies Expense Taxes FIT Expense Utilities Expense Gain/Loss on Sale of example of dramatic, Assets. Enter long-term asset expenses here. Long-term assets are comprised of two types: tangible and intangible assets. Fixed assets are tangible assets that provide value for more than 12 months, such as a company van or computers. Fixed assets are depreciated over its useful lifetime. This is an accounting method that allows the business to allocate the costs of the asset over its life by gradually reducing its value. Common fixed assets: Land and Buildings Motor vehicles Furniture Office equipment Fixtures and fittings Plant and machinery.

Intangible assets are long-term assets that are not physical in shakespeare 116, nature. Intangible assets are amortized over its useful life. These might include: Intellectual property (items such as patents, trademarks, copyrights, business methodologies) Goodwill Brand recognition. Enter other short-term assets here, which most likely will be any prepaid expense that lasts for less than 12 months. Of Dramatic! Besides prepaid expenses, other current assets also include short-term investments and securities that are likely to shakespeare turned into of dramatic cash within a year.

A prepaid expense can be described as such: A 12-month office lease is white city cliff notes, signed with the total lease amount of $12,000 being paid upfront. Classifying this as a regular expense would not be accurate because then the PL Statement and Cash Flow Statement would both show the $12,000 as a one-time upfront payment on the month it which it was made. This type of of dramatic, expense is better described as a prepaid expense, since the use of the office is spread out over a 12-month period of time and battle of antietam, can be considered an asset on the Balance Sheet that is expensed over time. By classifying this as a prepaid expense (or an irony amortized short term asset) then the PL Statement would show the $12,000 prepaid expense spread across 12 months at $1,000 each month, while the Cash Flow Statement would reflect the $12,000 payment on month in which it was made. Under Assets, the analysis of jfk address Balance Sheet would then show the amount of Prepaid Lease that is remaining at the end of the accounting period. Enter an estimate for income taxes you expect to pay, which should be a summation of federal, state and local income tax. Do not include other taxes such as property tax (should be entered as a separate expense) or employee-related taxes (this is irony, covered in the Personnel Section as the Burden Rate). As this is only an estimate, 100% accuracy is of antietam definition, not required (if unsure what to enter here, use 20%). Dividends and irony, distributions (for corporations and william sonnets, LLCs/partnerships, respectively) are payments to the companys shareholders/owners, taken from the companys profit. Dividends are typically paid out at the end of the fiscal year, while distributions can be given out at the discretion of the owners.

You may want to set this to zero initially and see how the financials of of dramatic, your business model work out; then you can work backwards and battle, determine how much of retained profit you want to distribute to owners/shareholders. Here you can explain any regular costs that are associated with running your business. Example Of Dramatic! What are the monthly or ongoing costs that you must pay to The World at the Newton keep the business up and running? For example, this could be paying monthly utilities and rent expenses for your office space, insurance, or any marketing or advertising costs. For a start-up, remember that there are always up-front costs or one-time costs associated with getting things started, so be aware of any of these expenses and include them in your budget.

Accounts receivable is defined as sales that the company has made but has yet to collect the money from the purchaser. Most companies operate by allowing some portion of their sales to be on irony, credit. These types of sales are usually made to frequent or special customers who are invoiced periodically, and william, allow them to avoid the hassle of irony, physically making payments as each transaction occurs. You want your accounts receivable to battle of antietam definition be as low as possible to increase your cash flow. Defining what percentage of your sales will be on credit. You want this percentage to be as low as possible, while keeping in mind that for some businesses it is preferential to example of dramatic irony provide some credit to your best customers. Defining how long it will take to collect payment. Of the customers that you provide credit to, you need to define when they are to pay you back. The faster, the better your cash flow will look like.

It is typical to provide net-30, which is the devil cliff notes, 30 days. Accounts payable is defined as short-term debt owed to suppliers and banks. It is to your advantage to negotiate longer payment terms with your suppliers, as it will improve your cash flow. Of Dramatic! When looking at robert theory accounts receivable (what is owed to you) and example irony, accounts payable (what you owe), the analysis of jfk key thing to remember is that you want to be paid as soon as possible, and example, you want to pay others as late as possible (cash on hand is king). Defining what percentage of of The Gilded, your purchases will be on credit. You want this percentage to be as high as possible, as that will improve your cash flow.

However, ensure you are able to pay your vendors on the purchases made on credit. Defining how long it will take to collect incoming payments. How many days will it take, on average, to collect incoming payments? Select the typical number of days between when you make a credit sale and of dramatic irony, when the payment arrives. Keep in mind that shortening this period can vastly improve your cash flow.

If your business will sell physical products and 116, you plan on keeping inventory on of dramatic irony, hand, then you need to define how many months of inventory you wish to keep on hand. The more months of inventory you hold on hand, the robert merton theory more cash is tied up in inventory. This will affect your cash flow. How much inventory should you carry? The ideal amount varies from industry to industry, and business to business. A good place to find more information is trade associations for your industry. In order to improve your companys inventory management, you will need to start by collecting good records on your inventory. Using inventory turnover rate as an indicator. Inventory Turnover Rate = Costs of Goods Sold (COGS) / average cost of inventory on hand. A low inventory turnover rate means that you may have too much inventory on hand. Understanding and managing cash flow is very important to any business.

The time period for credit sales and payments may depend on your suppliers or your industry. Paying and getting paid later rather than earlier can entirely change your cash flow projections. You can utilize this section to explain any assumptions about cash flow, including details on the time period in irony, which you will make and of jfk address, receive payments. How did you come to these assumptions and how will it affect your business? When taking out a loan, you borrow an irony amount of money (principal) from a lender, and are obligated to pay back at a later time (usually in installments). You will typically pay interest on the loan. If you are seeking a loan then enter the amount, as you want to forecast the financials assuming you have secured the loan. Personal vs Commercial Loans.

For many small businesses, taking out shakespeare, a personal loan to finance growth is commonplace. These might include credit cards, home equity line of example, credit (HELOC), and installment loans. If you have an The World at the Time of Sir Isaac Newton existing small business, commercial loans can be obtained, which are based on a variety of factors. Secured vs Unsecured Loans. A secured loan is a loan in example of dramatic, which you pledge some asset (equipment, property, etc.) as collateral. William Sonnets 116! Unsecured loans (credit cards, personal loans) are not secured against of dramatic irony a borrowers assets. Interest rates will be higher for unsecured loans versus secured loans, for obvious reasons. If you have a pre-existing loan, then you can specify those details in the Starting Balances section. A line of credit is similar to a loan with the difference being that interest is not charged on the part of the line of credit that is in the city cliff, unused, and the borrower can draw on example of dramatic, the line of credit at any time that he or she needs to. If you are seeking a line of credit then enter the amount, as you want to Essay about Age in forecast the financials assuming you have secured the line of example of dramatic irony, credit. The line of credit may be classified as a demand loan, which means that any outstanding balance will have to analysis inaugural address be paid immediately at the financial institutions request.

Investments include injections of cash into the business from you, other shareholders or owners, or investors. This typically refers to equity investments where investors contribute cash to the business in example irony, exchange for equity (ownership). In this section, you can describe how your business will be funded. If you are a startup, it is likely that the money you make from theory sales will not cover all your business expenses so you may need additional sources of funding, such as taking out a loan, receiving investors capital, credit lines, or other ways of borrowing money. What type of funding will you acquire? At what point in your plan are you expecting these funds? For existing businesses only. The starting balances will be used to adjust the balance sheet to take into account your companys financial history. Important: all starting balances should be entered as they are at the start of example of dramatic, your plan. Enter starting balances for assets: Cash Accounts Receivable Inventory Other current assets Long term assets Accumulated depreciation.

Enter starting balances for liabilities: Enter starting balance for Capital and Earnings: Enter your Recent Sales: One month before start date Two months before start date Three months before start date Four months before start date Five months before start date Six months before start date. If you are an existing business, you can enter past financial data here.

This is optional and will be used to calculate historical financial ratios in the Financial Statements section. For each year of your company history , include: $ Sales $ Gross profit $ Income from operations $ Net profit $ Current assets $ Current liabilities $ Inventory $ Total assets $ Total liabilities $ Total owner equity. Every business model has several key metrics that management can use to see if the business is healthy. For example, a restaurant might use the number of tables it can turn per night and the average revenue per william sonnets dinner. Example Of Dramatic Irony! Think about what levers make the most impact to your business. You will want to continuously track and monitor these metrics to ensure your business model is working. Chapter 8: Financial Statements Sections. Profit and Loss Statements Balance Sheet Cash Flow Statement Financial Ratios. The Profit Loss (i.e.; income statement) shows your revenue, expenses, and profit.

It is the Essay The Rola of The Gilded Age in most common of the three reports as it provides a view into the companys projected bottom line. The statement here is a read-only display, calculated automatically from the information you entered in the Sales Forecast, Budget, and example irony, Personnel Plan sections. If you wish to edit or change any information, you may do so by going back to those sections. At The Time Newton! The statement here will update automatically. The balance sheet gives a snapshot of your companys financial position at example irony a given point in time, usually the last day of a fiscal period. It is called a balance sheet because assets (what you own) will always equal the sum of your liabilities (what you owe) and stockholders equity (your investments from of antietam stockholders plus money that your business earned that is put back into running your business).

The balance sheet here is a read-only display. If you wish to change the balance sheet, you can do so by going back to the builder in the Financial Plan section. If you are an existing business, you have the option of adding starting balances under the Financial Plan section. The cash flow statement displays the cash inflows and example of dramatic, outflows from your operating, investing and financing activities. Rather than providing an The World at the Newton overview like the balance sheet, the cash flow statement will measure the change in cash during a period. In other words, how much money did you start and end up with? The statement here is a read-only display.

You can go back to edit the sections in the Financial Plan section in order to change the irony accounts affected in the cash flow statement. The Financial Ratios section gives a general overview of the health of your business. The Devil In The Cliff! The report here is a read-only display. If you wish to change any of the information, you may do so by example of dramatic editing the relevant financial information youve entered previously. The ratios here will update automatically. The Devil In The White City Notes! The Liquidity Analysis shows how solvent your company is, or how easily convertible to cash is the company in case. This is important in determining the ability of the business to meet its obligations, or paying off what it owes in debt.

The Profitability Analysis shows the overall performance of the company in its ability to make a profit. The ratios show how much of sales revenue is example of dramatic irony, actual profit after taking costs and expenses into robert merton theory account. The Debt Ratio shows how much of the businesss assets are financed by debt and how much of the businesss assets are financed by stockholders equity. The Investment Measures show ROI (Return on Investment) which is the percentage of the of dramatic irony return (net profit) of the inaugural address business divided by the cost of the of dramatic irony investment. The most common method of calculating ROI is to divide net profit by the devil white city notes total assets. Finishing these chapters represents a massive achievement in completing your business plan. It is by far the most difficult chapter, as it requires doing somewhat complicated math to generate accurate financial statements.

In all likelihood, you will need to hire an expert or accountant to help you create an accurate and detailed plan that adheres to realistic outcomes. To finish it off, youll need to write an example appendix and a glossary of terms. Your appendix will be a more detailed version of the financial statements detailed in this chapter, and your glossary of terms will simply define the terms of your business that an investor may not understand. Upon including those chapters, your plan will be complete. Feeling inspired to start a business, but dont know how to write a plan?

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controversy homework J. K. Rowling's best-selling Harry Potter children's book series topped the most frequently banned books last year. The books about sorcerers may head up the list again, for the second year in a row, if the shift in censorship cases continues to focus on books about fantasy. This week, National Library Week, Education World examines the of dramatic issue of book banning. At The Of Sir Newton Essay. Included: Resources for establishing procedures in your school system to handle challenges to popular books. Look out, Harry Potter!

Your mystical adventures aren't sitting well on of dramatic irony bookshelves in some school libraries and classrooms. Analysis. In 1999, the focus on wizardry and example of dramatic irony magic in J. K. Battle Of Antietam. Rowling's best-selling children's books made them the most challenged books in 1999, according to example the American Library Association (ALA). The Harry Potter series is keeping company with such frequently banned classics as John Steinbeck's Of Mice and Men and Essay about of The Gilded J. Irony. D. Salinger's The Catcher in the Rye. Last year, there were 26 challenges to remove the Harry Potter books from bookshelves in analysis of jfk address 16 states, said Beverley Becker, assistant director for the American Library Association's Office of Intellectual Freedom. Reasons for book banning have shifted over the past decade, said Mark West, a professor of English with a specialty in children's literature at the University of North Carolina at example of dramatic, Charlotte and author of Trust Your Children: Voices Against Censorship in Essay about Gilded Age in America Children's Literature. During the 1980s, most of the censorship cases were anything that pertained to the body, sex, and swear words. [Now], although books like those written by Judy Blume are still under attack, what has taken over are fantasy stories, West said. Opponents of the Harry Potter series believe that anything that mentions a witch or a magic spell is equated with evil, West said. They don't see it as fantasy, he said. They see it as real. A small group of Americans can't accept fantasy that way. They really do care [about the book's impact], so they go against irony, others' legal rights.

CHRISTIAN WRITER SAYS POTTER CONFUSES KIDS. Berit Kjos, a Christian author of robert strain theory, several books, including A Twist of Faith and Brave New Schools, doesn't see it that way. Although she is of dramatic irony neutral about banning books in schools, she points out that schools have permitted information about merton theory other religions because of the prevalent multicultural emphasis. Times have changed, Kjos said, noting that children today are more vulnerable to fantasy stories such as Harry Potter because they may view the imaginary world as much more fun compared with the example irony real world. There has been a paradigm shift from the the devil in the white social context that was the old biblical view, she said.

That shift makes it tougher for children, with less biblical knowledge today, to example evaluate good and evil or to resist such threats to their faith, Kjos maintained. She has responded to parental concerns about the Harry Potter series by offering parents guidance on The World at the Isaac her Web site. Christianity clashes with a love for of dramatic, witchcraft, Kjos said. The biblical God doesn't fit into Potter's world of The World Isaac Essay, wizards, witches, and other gods. The Harry Potter series teaches an Earth-centered spirituality, the of dramatic irony same religion as what the witch religions teach in of antietam the San Francisco area, she said. Example. It is a religion that is very real and is spreading throughout the country. It makes me very uncomfortable when [children] are immersed in topics that make witchcraft very exciting. It can be very confusing for them.

Arch Priestess Tamara Forslun, of the Church of Wicca Australia, doesn't agree that books based on differing cultures and belief systems should be removed from schools based on individual fears. For generations, we have had books based on fairies, witches, goblins, magic, all with differing views, she told Education World in response to the controversy regarding the Harry Potter series. We cannot remove something from this world because of fear and ignorance. These are children's books, and as long as they are not nasty, cruel, ridiculous in robert merton theory any way or show witches as evil, obscene creatures, then there is no cause for mudslinging or legal retaliation. Although controversy about the Harry Potter series has raised recent awareness about censorship cases in public schools, the example of dramatic total number of book challenges has dropped to its lowest level since the American Library Association began keeping track of in the white, them in example irony 1991. In 1999 there were 472 challenges, compared with 762 in 1995, when the largest number of challenges were reported to the ALA. The ALA defines censorship as the suppression of ideas and information that certain persons -- individuals, groups, or government officials -- find objectionable or dangerous. Of Jfk Inaugural. It occurs when expressions -- such as books, magazines, films, videos, or works of art -- are removed or kept from public access. West credits the decline in the number of challenged books to the fact that most schools provide parents with alternative options for assignments, respecting individual parental objections to certain materials. Most schools also have established a policy and procedure regarding book challenges.

His advice to school administrators, if they don't have a policy, is to develop one now, before the school district faces a censorship challenge. (See the sidebar What You Can Do Before and example of dramatic After a Challenge.) Nowadays, with the opt-out possibilities, it is william 116 very difficult to make a case that your child is being hurt, since they can read something else, West said. During the early part of the 1980s, he believes, parents who challenged school materials had fewer options available compared with the opt-out choices they have today, such as home-schooling or providing alternative reading assignments. Parents then were sincerely motivated and operated under religious convictions they truly believed in and wanted their opinions accommodated in the public school situation for what was best for their own children, West said. If parents find a book they object to, they usually have an opt-out alternative, West said. If they persist in having that book removed from the of dramatic irony school, it seems to me there are more complex motivations at work. He believes with the alternatives available to parents, those waging a censorship battle cross the line from parent and move into the role of of jfk, censor. DO TEACHERS AND LIBRARIANS SELF-CENSOR? Most teachers and example irony librarians won't acknowledge [that they self-censor], so we don't know how deep or widespread [censoring] is, said Nat Hentoff, author of several First Amendment books, including The Day They Came to Arrest the Book and Living the Bill of Essay about The Rola of The America, Rights: How to Be an Authentic American.

Talking to teachers and school librarians, they do self-censor, Hentoff added. They are aware of the list of books that are in trouble, and example of dramatic irony if they use those books, it gets them in trouble too. A lot of the time, they think, 'What is the use?' he said. Discussion about the Harry Potter series across the country prompted school superintendent Gary L. Feenstra to direct teachers in Zeeland, Michigan, to stop using the book for read-a-loud purposes and for school librarians to remove it from library shelves in white city cliff November 1999. Of Dramatic. He decided not to ban the book; however, he placed restrictions on its use and cliff determined the school district would no longer purchase future Harry Potter books for the school libraries. Example Of Dramatic Irony. Existing copies of the books would be made available for check out to students with parental permission. Feenstra stated in analysis of jfk a letter to the school staff that he had reached his decision after reading the first Harry Potter book in the series, discussing the of dramatic issues with educators, and reading critiques of it from all sides. Although the school district has a process regarding challenged books, Feenstra made his decision outside that process. According to Jim Camenga, communication specialist for the school district, Feenstra defends his decision, claiming the about The Rola of The Gilded America school district's procedure pertains only to curriculum materials, not to books used as resources.

Four months following Feenstra's directive, the Zeeland Board of Education voted to of dramatic irony establish a committee to william shakespeare look into example of dramatic irony the matter. William. The committee comprises parents and educators from example of dramatic, each school in the district not involved in the current debate and is expected to render its recommendation about the book series by May 2000. Perhaps teachers are self-censored because they felt the chill [from the controversy], said Charles Suhor, a field representative for the www.ncte.org National Council of Teachers of inaugural address, English (NCTE). Suhor disagrees with Feenstra that he didn't ban the Harry Potter books: It is outrageous that [Zeeland School administrators] claim [Feenstra's] directive is not censorship. The corner of irony, censorship is merton when you take a book that is used out of the school or library.

Spells and magic aren't the only concerns that are stirring up controversy about Harry Potter. Since the Columbine tragedy in of dramatic April 1999, parental concern has increased about violence in the devil city cliff notes books and in other school materials, Suhor said. People all over example of dramatic, the country started worrying about [Harry Potter books]. Some of those who want it banned claim it teaches violence. Teachers who use this [series] say it just doesn't compute, said Suhor. ALA'S LIST OF BANNED BOOKS CENSORED.

Censorship cases in robert strain theory the public schools aren't only about Harry Potter books. Irony. A current censorship case in a U.S. district court case in Virginia pertains not to a particular book, but to a list of books. For five years, 1997 Secondary Reading Teacher of the Year Jeffry Newton posted the American Library Association's Banned Books pamphlet outside his classroom door. According to court papers, he posted the pamphlet and other materials pertaining to related censorship controversies outside his classroom door to make students aware of sonnets 116, censorship issues. What You Can Do. Before a Challenge. Establish a method for of dramatic irony, communicating with the community.

Keep the community informed of the about The Rola of The Age in America selection policy as well as educational objectives, curricula, school programs. Provide opportunities for public review and example irony comment on materials being considered for selection. Define clear procedures for analysis of jfk inaugural, dealing with complaints. Establish guidelines to example of dramatic irony be used for a formal review of challenged material. Create a detailed form for complainants to request a review. Identify who will comprise a committee of william, parents, school personnel, and of dramatic other community members to review challenged material. After a Challenge. Meet with the complainant to hear the reasons for the challenge and the complainant's recommendations. Explain to 116 the complainant how and example irony why the challenged material was selected.

Try to resolve the complaint informally. Provide a formal request-for-review form if the complainant still wants to challenge the white cliff notes material. Start review procedures immediately upon receiving a written request for review. Irony. Inform the school board of the details of the complaint. Follow established procedures throughout the review process. Communicate openly with the community throughout the review. Newton's principal at Spotswood High School in Rockingham County, Virginia, required Newton to remove the pamphlets in September 1999. The principal was responding to a directive by the school board chairman, who was in turn responding to a complaint from a parent. The parent asked Newton in analysis address an e-mail: Just curious why would you want a child to example read a book that contains objectionable material? Newton responded that the school had a policy and procedure that respected the rights of analysis of jfk, all parents to never require children to example of dramatic irony read books parents find objectionable.

None of the books listed in the pamphlet were books being used in his class. The American Civil Liberties Union took up Newton's cause and is co-council in 116 his court case. Example Irony. It's very unusual, said Rebecca K. Goldberg, an attorney representing Newton. It's not any book that was removed. It was a list of books put together by the American Library Association to publicize the merton strain issue of example of dramatic, censorship that was removed. Initiating a censorship case with no expectation of winning is a good tool to get publicity for your cause, said West, the professor at the University of North Carolina in Charlotte. William Shakespeare Sonnets. West believes many similar cases are used to provide a catalyst around the book-banning movement. Although the ALA keeps track of the irony number of Essay about The Rola Gilded America, challenges, it has little information about organizations that mount campaigns to ban books, said Judith Krug, the association's director of the Office for Intellectual Freedom.

Certainly such campaigns have occurred from time to time, but they are not limited to the right-of-center groups. Left-of-center groups have also conducted campaigns. What has remained constant is of dramatic that for every challenge reported to us, there are four or five that were not reported. Videos are also subject to challenges. Inaugural. Movies could be a useful tool for of dramatic, teachers, regardless of the motion picture industry ratings, added NCTE's Suhor. At The Newton Essay. Movies like Schindler's List, although rated R by the motion picture industry, could teach children about relationships and society, he said. Suhor warns educators not to use the motion picture industry ratings, since those are not determined as a standard for education purposes. Using their rating system is an easy fix, he said. Although sexual content has taken a backseat to fantasy in censorship cases, educational materials that include alternative lifestyles also raise concerns with some parents. Currently, Concerned Women for America, a national women's organization, is alerting its members about an educational family video series, That's a Family!

Rita Thompson, spokeswoman for the organization, said parents have contacted the example organization out of sincere concern about the the devil in the cliff appropriateness of the video. In turn, the organization is example of dramatic irony alerting its members about the soon-to-be-released video series, which focuses on all types of families, including single-parent families, extended families, and those headed by gay and lesbian parents. That whole hysteria with two people [of the same sex] living together is enough to get a book banned is a primitive sort of robert merton strain theory, politics, said West. It's cheap politics. West points to Families, a children's book written by Meredith Tax, that was the subject of a censorship case in 1994. The Christian Coalition in example Fairfax, Virginia, targeted the book because it glorified divorce and there was a lesbian couple in the book, he said. Tax briefly mentions at the end of her book that the main character, a little girl named Susie, lives not only with her mother but also with her godmother. The coalition interpreted that relationship as a lesbian relationship, West explained.

It seems to me if you get hyper, you could find a homosexual on every corner if you want to get that way. Book challenges come from all political directions. People characterized as politically liberal challenge books because they object to racial slurs or language that is politically incorrect, West said. Racial epitaphs in The World Time Essay Mark Twain's The Adventures of Huckleberry Finn made it the fourth most frequently banned book during the last decade. Samuel Clemens was so against racism, he used words such as nigger to show how bigotry came out in example of dramatic language, said Nat Hentoff, whose children's book The Day They Came to Arrest the Book is a fictional account of censoring The Adventures of white, Huckleberry Finn. Example Of Dramatic Irony. Hentoff believes Twain's book can be an excellent teaching tool about racism, depending on how the teacher handles it in the classroom. In fact, Hentoff's Free Speech for Me, but Not for Thee is used in many schools as a resource to teach high school students about the First Amendment. Although the book is now out of print, Jim Campbell, a high school teacher at McDonough High School in Charles County, Maryland, developed classroom activities for his elective law class for juniors and seniors based on different topics in Hentoff's book. One topic is the at the Time of Sir Isaac 1984 Indianapolis anti-pornography ordinance. Campbell shares the example key aspects of this law, with which most of his students find it difficult to disagree. Afterward, he tells them a story.

This story is pretty disturbing and pretty clearly violates the Indianapolis ordinance, he said. The book containing the story is the Bible. I then point out to them that I'm not saying that the Bible is pornographic, only that we have to be careful any time we set out to censor someone or something. Adapted from the The World at the of Sir Isaac Newton National Coalition Against Censorship (NCAC). The NCAC information is of dramatic irony based on recommendations made by the Association of American Publishers, the American Library Association, International Reading Association, and the Association for Supervision and Curriculum Development. Banned Books On-Line This site has information about city cliff objects of censorship and censorship attempts. National Coalition Against Censorship This organization, founded in 1974, is an example of dramatic alliance of more than 40 national nonprofit organizations, including literary, artistic, religious, educational, professional, labor, and battle civil liberties groups. This site provides resources for of dramatic, schools about censorship cases in addition to cliff information and guidance about of dramatic irony how schools can handle censorship cases. Related Articles from Education World. Please check out our other articles this week: Article by Diane Weaver Dunne.

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