Pob Sba Essay Example

Pob Sba Essay Principles of business s. b. a. Marketing Francis’ Breakfast and Lounge Name- School: School Code: Candidate # Subject: P. O. B Objectives We strive to survive the challenges of opening a new restaurant for the first year and a half especially in the tough economic times. We aim to become the leading restaurant in the local market after first 5 years of operations. Keeping food cost under 35% revenue. Keeping employee labor cost between  24-29% of revenue. Averaging sales between $325,000-375,000 per year. Achieve 12% 15% return on investment for the first two years and 15% 20% for the next three years. We also intend to curve the disturbing obesity and diabetes rate in St. Lucia especially in the capital. Mission Statement We are a great place to come enjoy a meal   combining an intriguing atmosphere with excellent,   our aim is not only to serve great tasting food but to ensure each of our valued customers receives prompt, professional and courteous service because customer satisfaction is paramount. We want to be the restaurant choice for all families and singles, young and old, male or female. Maintain a clean, comfortable and top of the line premises for our customers and staff alike. Delivering excellent treatment to our customers and staff, providing them with the respect and dignity the surely deserve, as Employee welfare will be equally important to our success. We will combine menu variety, atmosphere, ambiance and a friendly staff to create a relaxing atmosphere in order to reach our goal of over all value in the dining entertainment experience. We will write a custom essay sample on Pob Sba specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Pob Sba specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Pob Sba specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We want to achieve fair profits, and a rewarding place to work for the employees. ORGANIZATION STRUCTURE Roles of Personnel General Manager- The General Manager is responsible for the success of a business and keep their restaurants operating at a profit. The general manager is also responsible for planning the business objectives, organizing therefore ensuring every that the business needs are available. Front manager-The front is responsible for advertising, staff and ordering of service. Maintains accurate records of the business ’ accounts. Monitors expenditures, and prepares monthly financial statements and administrative reports. They will be responsible for waiting tables, bartenders, waitresses and dishwashers, she will also oversee the overall upkeep of the restaurant. This person also handles one of our most essential roles of the business which is consumer complaints, responsible for receiving and handling every complaint which comes in and professionally Head Chef- The Head Chef is responsible for the operations of the kitchen. He or she decides what equipment and ingredients are needed. The Head Chef is also responsible for the menu. In addition, he or she is responsible for keeping the cost of the kitchen within a set budget, managing kitchen employees, forecasting trends in the restaurant, and maintaining the kitchen according to health codes of the area. Sous Chef- They are responsible for ensuring that everything runs smoothly whether or not the  head chef  is present. He or she takes over the operation of the kitchen in the absence of the head chef. Captain – The captain is a specially appointed member of staff with some experience in managing responsible for waiting tables and bartending and ake care of service and make sure the restaurant is in excellent shape. TARGET POPULATION Fregis’ Breakfast Lunch will focus on attracting a wide and diverse clientele ages 21-75 with an annual income of at least $25,000. We want the customers of an affluent nature high wage workers, couples, families and tourists, wealthy image seekers and compulsive spenders, people who think highly of themselves an d only want the best. We focus on these specific groups because these are the types of people who frequent other restaurants and bars in the area with a wealthy status. They are the ones that are willing to spend their money on good dining and service at a  great price. Pricing Strategy Our prices are arranged higher than most ordinary restaurants but below that of upper class restaurants to attract the customers of those restaurant. This strategy in use is the market oriented stragegy and have found out our target market seeks to pay more for their meals, therefore we are more likely to attract new customers as our prices are near the top of the price range but competitive with other restaurants in our class. Pricing We anticipate our total sales allocation  to be 80% restaurant sales and 20% catering sales. The combined cost of sales will be 40% producing a gross profit of 60% on total sales. Prices will be competitive with other upscale restaurants in the area. However, it is the strategy of Fregis’ Breakfast Lunch to give a perception of higher value than its competitors, through its food, service and entertainment. Competitors Ours main competitors are located right in the Rodney bay area only a few yards from our establishment, but with Fregis’ Breakfast Lunch being a new face in the market, we hope to appeal to customers to try out the restaurant hence trying to keep them after they have tried our product. There are two restaurants in the Rodney Bay area which are potential competitors they are: 1st a small restaurant opening from Sunday to Monday which serves lunches and dinners often filled with customers. The price ranges from $10-$20 for lunch and $10-40 for dinner 2nd an Italian restaurant serving food buffet style open on week days. Price are $75 per person Sale Forecast Monthly restaurant gross sales are to average $51,000 That is  36 people for lunch spending approximately $20 per person, and  for dinner approximately 29 people spending an average $25 per person. Catering will  average $7500 a month that is 3 contracted catering services. So we expect to average more than $600,000 yearly. Branding Lunch Linguine with Smoked Salmon Mangu Shrimp Scampi Shrimp and Green Bean Salad Crispy Seafood Salad with Citrus Vinaigrette Vegetable burger Mixed vegetable souffle Bar B Que ribs and green fig salad Soup Avocado Soup Tomato soup Ajiaco Appetizer Baked Ham Cheese  Quesadilla Cheese and Chutney Stuffed  Celery Broiled Barbecued Chicken  Wings consumer complaints In the case of a calm/neutral customer we tend to let the chef or captain handles these without the intervention of the front manager. Who tries to settle the issue to the best of their ability Though all complaints are recorded. In the case of a angry customer it is immediately transferred to the front manager who always make the customer feels that he/she is there to help them. The front manager always acts as prompt as possible, making the most reasonable decisions so that the customer feels satisfied.

Depression

Depression Free Online Research Papers Depression is a mood disorder that is becoming more and more common. The effects this disorder has on its victims is horrible. Diagnosing this disease is not easily done. Luckily when it can be diagnosed there are effective treatments known. Depression affects up to 18.8 million Americans in any given one year period (10 depression myths debunked: knowing the facts about this mood disorder can help you combat it more effectively, 2007). A person with this disorder feels overwhelmed with sadness. Most lose interest in activities they were once interested in (Morris, 2002). Some symptoms also include the display of excessive guilt or feelings of worthlessness. In some cases people lose interest in food and sex. Feeling tired is also common. Trouble thinking or concentrating is common in serious cases. Some people who have depression seem to have no emotion (Morris, 2002). Some serious cases lead to suicide. There are two different types of depression. There is the type of depression that everyone goes through from time to time. Perhaps a person feels depressed after a loved one dies, when a relationship ends, or when there are problems at work but the person is able to overcome the feelings (Morris, 2002). Clinical depression is diagnosed when it is serious, lasting, and well beyond the response to a stressful event (Morris, 2002). Diagnosing this disorder can prove to be difficult. Due to resistance from patients and a lack of societal acceptance, physicians are hesitant to diagnose depression (Are Physicians Hesitant to Diagnose Depression?, 2007). Physicians also report it is difficult to diagnose depression because patients may show different symptoms based on gender and ethnicity (Are Physicians Hesitant to Diagnose Depression?, 2007). A survey administered by Epocrates, Inc. reported that 30 percent of clinicians said it was more difficult to discuss depression with men. In the same survey clinicians found it more difficult to link depression to some symptoms, such as anger or addiction, in men (Are Physicians Hesitant to Diagnose Depression?, 2007). The study also proved that physicians were twice as likely to experience depression as the general public. A national survey determined that depression is the leading cause of missed work days (Are Physicians Hesitant to Diagnose Depression?, 2007). The most common treatment for depression is medication. There are many different types of antidepressants. There is evidence that leads scientists to believe depression is the result of abnormalities in brain chemicals such as serotonin and norepinephrine. Each antidepressant works on brain chemistry a little differently. They all improve the transmission of serotonin and norepinephrine (Koenig, n.d.). Each antidepressant has side effects. Some antidepressants result in weight loss. If a symptom of the patients depression is overeating or weight gain a doctor could prescribe a type of antidepressant with the side effect of weight loss. Medication has proven to be very effective in treating depression (Koenig, n.d.). Depression can also be treated with psychotherapy or counseling. A person with depression can talk to someone who will listen and try to understand what the individual is going through (Koenig, n.d.). Tips and advice about how to get through the troubling situation can be given to the individual suffering from depression. It is about eighty to ninety percent effective with medication (Koenig, n.d.). Another treatment for depression is electric shock therapy. This type of treatment is extremely effective especially for people who do not respond to medication or who can not take the side effects (Koenig, n.d.). Electric shock therapy has come a long way from 20 or 30 years ago. Today an anesthetic is used when doing the procedure. People are unconscious while the procedure is happening. Only part of the brain receives the treatment (Koenig, n.d.). Usually it is an outpatient procedure. The patient may have to wait an hour or two but are normally released the same day the procedure is completed. There are very few side effects to electric shock therapy and it works to end depression quickly (Koenig, n.d.). Overall depression is a disorder that effects peoples emotions. It is not always an easy disorder to diagnose but when it is there are effective treatments to overcome it. Each treatment has proven to be effective. Medication is the most common treatment. Therapy and electric shock therapy have also proven to be effective. Depression is a disorder that is becoming more common but the research being done is making it easier to recognize and treat. References 10 depression myths debunked: knowing the facts about this mood disorder can help you combat it more effectively [Electronic version]. (2007). Mind, Mood, Memory, 3.4, 7. from Gale Apollo Library (A171539178). Morris, C.G., Maisto, A.A. (2002). Psychology: An Introduction (12th ed.). Upper Saddle River, NJ: Prentice Hall. Are Physicians Hesitant to Diagnose Depression? (2007, June 7). PR Newswire. Retrieved October 14, 2009, from Gale Apollo Library (A164584386). Koenig, H. (n.d.). What Are The Most Common Treatments For Depression?. Retrieved October 14, 2009, from abcnews.go.com/Health/DepressionOverview/story? id=4355869 Research Papers on DepressionThe Effects of Illegal ImmigrationAppeasement Policy Towards the Outbreak of World War 2Marketing of Lifeboy Soap A Unilever ProductThe Relationship Between Delinquency and Drug UseGenetic EngineeringEffects of Television Violence on ChildrenThree Concepts of PsychodynamicRelationship between Media Coverage and Social andResearch Process Part OneThe Fifth Horseman

To merge or not to merge, that is the question. Whether it is nobler Essay

To merge or not to merge, that is the question. Whether it is nobler in the mind to suffer the pains of negotiation & integratio - Essay Example A.T. Kearney noted that, despite the fact that mergers and acquisitions (M&A) activities having been associated with industrialized nations, the paradigm shift is taking effect (Kearney 2008, p.1). In this regard, Bruner (2004, p.21) reveals that as from 2002, merger deals between developed and third world countries have grown by 19 percent annually, which is far in excess of industrial average. This rate is also a clear indication that mergers are no longer a globalization strategy for developed countries only rather for developing countries, as well. The research found out that companies from third world countries such as China, India, Russia, Malaysia, South Africa, and the United Arab Emirates are seeking mergers with well-established companies in developed nations at an alarming rate. Kearney (2008, p.1) reveals that of the 2,168 mergers and acquisitions that were registered in 2007, 421-which accounts for about 20% were driven by firms from third world countries. The research a lso found that the trend is growing at the rate of 26 percent per annum. Research by Kearney (2008) found out that India is leading in cross-border mergers and acquisitions followed closely by Malaysia. This is attributed to the fact that the government of these two countries provides substantial tax incentives to companies to engage in high-tech business deals and enhance export. In contrast, Chinese companies have shied off M&A deals because of political interferences according to Wolff (2008, p.91). However, since China is developing very first, many companies from developed countries are seeking mergers with its domestic companies, with findings showing that at least one of every four cross-border transaction involves merger according to Harrington (2004, p.21). Nevertheless, research indicates that the U.S. companies lead in the acquisition and acquired. This dramatic increase in merger between companies as a globalization strategy has taken many people by surprising leaving ma ny companies, which have not made such a move wondering whether to merge or not to merge (Hoover 2000). This is because pundits have given varied opinions regarding mergers as a market penetration strategy. For instance, AT Kearney argues that global level mega-mergers are inevitable as part of the cycle of consolidation and concentration in globalising industries where firms seek to gain leverage and accelerate their presence. Ghemawat & Ghadar (2000, p.65), on the other hand, had a different view claiming that business leaders need to look away from mergers and be more innovative in their approach to international business. This paper will evaluate the arguments of the pro-merger and anti-merger school of thoughts. It will conclude with my personal position regarding whether mega-merger is a good or bad policy to pursue in international practice. Pro-merger school of thought To begin with, the business environment has become very competitive, and many companies today seek to globa lize their processes in order to beat the competition. In fact, many big corporations today have a global presence with those that have not gone global planning to do so as noted by McGarvey (1997). However, as earlier indicated, mergers have been on the rise over the last few year as the most preferred internationalization strategy. A.T Kearney (2008, p.1) in his school of thought argued that mega-mergers is inevitable as firms seek to leverage and become competitive. This

The Labor Force in Dubai Essay Example | Topics and Well Written Essays - 1500 words

The Labor Force in Dubai - Essay Example The increase will help somewhat, but with rising prices in Dubai, it may not cover medical needs by May when it goes into effect. His mother has cataracts and also needs knee surgery. His grandmother has a large tumor in her stomach and needs immediate surgery. He is recuperating from a hernia operation.   In the spring of last year, construction workers in Dubai protested low salaries and mistreatment by stopping work after publication of a US-based Human Rights Watch (HRW) report that called treatment of underpaid private workers from India, Pakistan, China, and other Asian countries as â€Å"less than human† (Jones, para. 7). The incident erupted with extensive damage done to the Emaar Properties’ Burj Dubai tower, expected to be the world’s tallest building when completed in 2008. Damages were estimated at more than Dh3 million. With lack of social support for expatriate workers, according to Jones, HRW has urged the government to help fund and create indep endent bodies to improve conditions. The labor minister said that a new labor law and other measures were already improving conditions for immigrant workers. According to Jones, the International Confederation of Free Trade Unions (ICFTU) recommends immediate application of the law to insure that any restrictions on the fundamental rights of workers in the Emirate are removed. How has employer or government attempted to address problem?The increase in minimum wage applies only to government workers, and construction workers do not receive overtime pay.... ording to Jones, the International Confederation of Free Trade Unions (ICFTU) recommends immediate application of the law to insure that any restrictions on the fundamental rights of workers in the Emirate are removed. 2) How has employer or government attempted to address problem The increase in minimum wage applies only to government workers, and construction workers do not receive overtime pay. Although the problem under discussion in this essay is related to low income, the inability of such workers to meet basic needs leads to inadequate housing, health care expenses, and lack of education, keeping workers at a poverty level. The economy in the United Arab Emirate (UAE) shows rising inflation in the future (Ministry of Economy), according to a recent Economic Bulletin published by the Dubai Chamber of Commerce and Industry (DCCI). The cost of living for the expatriate labor force has risen significantly, which reduces the appeal of the UAE as a lucrative labor market. Close monitoring of economic performance by the UAE government as well as continuing upgrade of local laws and regulations are expected to offset serious damages in any of the sectors. However, to compete as a major manufacturing center, the DCCI report calls for "an adequate infrastructure , high human capital base with innovative attitudes, legal and physical access to markets, and a favorable exchange-rate regime" (Ministry of Labour, para. 7). At present, only the infrastructure appears to be in place with the other factors lacking. One important issue in the development of a stable work force is education. Although an effort is being made to build up the education system, results will not be immediate. The Ministry of Labour of the UAE declared the following minimum monthly salaries for

Feminist Movement in the 1960's Research Paper Example | Topics and Well Written Essays - 750 words

Feminist Movement in the 1960's - Research Paper Example The first wave was less radical and dealt with issues such as women’s voting rights and gender equality. The second however broadened the spectrum and agitated for issues such as sexual liberation, workplace inequalities and legal inequalities. One of the factors that propelled this movement was feminist publications. In Betty Friedman’s book; The Feminine Mystique, she put’s forward among other things, that woman should not be relegated to the home as it is a waste of her potential (Helium: Understanding the 60s' women's liberation, par 4 Sept. 2008). It was a bestseller world over and influenced many feminists after its publication in 1965. Women attempted to empower themselves through the law through steps in the legal arena one such being the 1963 bill by Esther Saperstein introduced into state legislature meant to create a Commission on the Status of Women in conjunction with relevant national legislation. . (Encyclopedia of Chicago: Feminist movements 2004) .They also formed feminist movements. It is in these period movements such as that the women’s liberation movement, which argued that women suffered both personal and political oppression in a male-dominated society and Chicago women’s liberation movements (1965) were formed (Encyclopedia of Chicago: Feminist movements, 2004). ... Feminists also agitated for freedom in sexual reproduction; they demanded access to abortion services, rape clinics and family planning services. They even went as far as to; through a movement named â€Å"Jane† to provide abortions in Illinois despite its being illegal there. Several landmark legislations for the feminist movement were passed at this time. Such included the Equal Pay Act of 1963 which disallowed sex based discrimination between men and women working under similar conditions. (Helium: Understanding the 60s' women's liberation, par 7 Sept. 2008) The civil rights amendment of 1964 also guarded against discrimination based on gender, race color or creed. This however did not always guarantee that the discrimination would stop and even while they were in place Betty Friedman in 1966 formed now an organization that interrogated the discriminative practices in work place. This showed that despite changing the laws, it would take a lot more to change the minds of peo ple (Helium: understanding the 60s' women's liberation, par 7 Sept. 2008). During the Miss America pageant in 1968, a group of feminists protested the move and claimed that through such pageants, they were being viewed as sex objects. They demonstrated and in what were popularly known as bra burnings; they removed their bras and called for a bra ban. Such action did raise criticism in some quarters where it was said that their actions to fight the view as sex objects made them the same thing. This however is just an opinion. Through these actions, women were showing the world that they could not and would not be ignored and they were willing to do whatever needed doing to get on equal footing with men and

A Synthesis of Sildenafil

A Synthesis of Sildenafil For many reasons, this route was assumed suboptimal as a commercial manufacturing for example; it is linear with nine steps, sulphonyl chloride, which is one of the toxic substances produced from this route is in the final bond-forming reaction. Final material required a lot of recrystallizations to reduce the toxic impurities to appropriately low levels in order to produce the high quality of drug required by pharmaceutical company. Due to competing hydrolysis through the increased quenched times on scale-up chlorosulphonation in chemical development; the difficulties of scaling-up reactions are well-known. In this route, 2-pentanone and diethyl oxalate are condensed to give the diketoester 1. Then, cyclizating the diketoester by hydrazine produces pyrazole 2 which methylated with selective to give pyrazole3. Hydrolysing the reaction generated the acid 4, then convert acid to the amide by nitration to give nitropyrazole 5, which is common intermediate in all synthetic routes. Reduction of 5 with tin (II) chloride dehydrate to give the amine 6 which is by 2-ethoxybenzoyl chloride was acylated to produce diamide 7. The later was cyclized using aqueous sodium hydroxide and hydrogen peroxide to result in 8 pyrazolo[4,3-d]pyrimidin-7-one. Sildenafil was produced by selective chlorosulfonation and reaction with N-methylpiperazine.(6) Optimization of the cyclization reaction to make the pyrimidinone was the key finding during the development of the medicinal chemistry route, which impacted on the programme as a whole. Cyclization of compound 4 was done by sodium hydroxide and hydrogen peroxide, which are an aqueous alcoholic solution and lead to moderate yield (30-70%). The hydrolysis of the carboxamide to give the acid either in the presence or absence of the hydrogen peroxide was the main side product from the medicinal reaction. To avoid the hydrolysis side product, cyclization was conducted under anhydrous conditions, KOtBu/ButOH and the reaction continued in 100% product without detected impurities. By considering reordering the steps, the clean cyclization was the final bond-forming reaction. (1) Modification of the medicinal route: A lot of modifications were applied into medicinal chemistry route, which was used at the beginning of the project to prepare fifty kilograms and support supply for the four years. (6) For early scale-up, the tin (II) chloride reduction was removed. Tin is major environmental polluter and a heavy metal. It was replaced with a catalytic hydrogenation. At the early age of the sildenafil production, a tin chloride reduction was employed because the hydrogenation reduction was not in operation. The reason for inefficient of the hydrogenation was a presence of trace levels of sulfur impurities which poison the hydrogenation reaction. Switching to stoichiometric thionyl chloride is one example that controlled sulfur impurities and allows the reliability of the catalytic hydrogenation reaction. Using a hydrogenation, there are options for solvent and catalyst recovery and water is the only by-product. (5) Hydrogen peroxide was used in cyclization method to convert 7 to 8, but it causes skin burns. Furthermore, in contact with organic materials, it is a fire and transportation hazardous. Then, it was replaced with KOtBu/ButOH. Rather than using oxalyl chloride, thionyl chloride is used to prepare 2-ethoxybenzoyl chloride which eliminates exposure to carbon monoxide emissions by workers. (5) Through formation of pyrazole 3 which is an exothermic reaction, a solvent was introduced. Moreover, for 5 preparations, toluene was introduced as a solvent which reduces the level of thionyl chloride from 1.6 to 1.8 equivalents. (6) Sildenafil Citrate Sildenafil Commercial Route: Selection: The target from Sildenafil citrate was for treatment of angina when entered development. But the clinical results were failed. Pfizer made a trial with 12 patients tolerate from male erectile dysfunction in 1994. The results showed improvements in the problems of 10 patients. As a consequence, sildenafil citrate development became one of the highest priorities in the Pfizer portfolio (6). There are many advantages of commercial route over the optimized medicinal one, for example; The synthesis was redesigned to make convergence. The final bond forming step is the clean cyclisation reaction and at the start of the synthesis, the potentially toxic materials occur. Large volumes of aqueous acidic waste require an increased level of hydrolysis and neutralization through a larger scale is an example of environmental and scale-up issues associated with chlorosulphonation reaction. In order to reduce these issues, they are placed at the start of the synthesis. Hence, low molecular weight and cheaper materials are used. (5). DEVELOPMENT: Sulfonamide preparation: Through pyrazole 5, many routes of synthesis proceeded. Using chlorosulfonic acid, 2-ethoxybenzoic acid is Chlorosulfonated by using 1 mol of thionyl chloride to convert the intermediate sulfonic acid to the sulfonyl chloride. Due to low melting point of 2-ethoxybenzoic acid (19-20 C) mp, low molecular volumes of chlorosulfonic acid and thionyl chloride are used and hence no solubilisation. Initially, the sulfonamide 9 was isolated as unusual double salt 10 which is insoluble and difficult to use. Moreover, in order to obtain the double salt to crystallize, the sulphonyl chloride should be dry which lead to a lot of acidic, corrosive fumes in a pilot plant scale. Then, it was discovered that 9 can be isolated as its highly crystalline zwitterions by treatment the double salt with water to dissociate and produce a new form of free crystalline amino acids 8. For efficiency, the sulfonyl chloride was converted to sulfonamide 9 by resuspended in water and reaction with N-methylpiperazine. At the end of the reaction, by the addition of aqueous sodium hydroxide, the pH was adjusted to the isoelectric point and the precipitated compound 8 collected by filtration. As a result, during sulfonamide preparation, no organic solvents are used. Hydrogenation and coupling reaction: In medicinal chemistry, the tin (II) chloride reduction was replaced by a palladium catalyzed hydrogenation reaction to convert pyrazole 1 into the amide2. Toluene was introduced as a heat solvent which increased the safety of the process and reduced the levels of thionyl chloride to 1.2-1.6 equivalents. To convert the nytropyrazole (2) to the amine (3) heterogeneous hydrogenation in ethyl acetate was used. A number of reagents, including thionyl chloride, oxalyl chloride and N,N-cabonyldiimidazole (CDI) are used to examine the activation of the carboxylic acid. CDI costs around 8$/mol and provide such advantages for instances; high quality product, robust and clean chemistry. Furthermore, it provided a combination of the three reactions (hydrogenation, acid activation and acylation) into a single step, employed the ethyl acetate solvent with a simple recovery process and used low energy. In addition, VOC emissions were avoided such as (EtCl) that generated from the interaction of ethyl chloride with thionyl chloride or oxalyl chloride. Moreover, 90% chemical yield over three chemical reactions is produced and optimized to 96%. Cyclisation Reaction: The resulting product is heated for several hours and cyclised with 1.2 equivalents of potassium t-BuOH and t-BuOK. In order to minimize the environmental wastes, this process is run at high concentration (2.5-3.75L Kg-1). Water is added to dilute the reaction and the pH was adjusted with 4M HCl to the isoelectric point (7.5). Clinical very high quality yield of 95% sildenafil was obtained by filtration. Using 2-butanone citric acid, sildenafil was converted to sildenafil citrate to give a yield of 99 to 100%. Sildenafil History of Sildenafil: Initially Viagra was developed to treat angina (heart disease). In Morriston hospital, the drug was tried on men in 1991-1992. The clinical observation showed that the drug enhance penile erection more than treating angina. Pharmaceutical company, Pfizer commercialized the drug as a treatment for erectile dysfunction. In 1996, the drug was patented and approved on 27 March 1998 by FDA. It was the first approved drug for penile erection in the United States and the sales exceed 1$ billion in 1999-2001. The Pfizers patents on this drug will expire in 2011-2013. Dosage of Viagra: Viagra could be taken once per day as a dose between 25mg to 100mg between 30 min to 4 hours before sexual intercourse. Three dosages are available in market for this drug (25-50-100) mg with a cost of 10$ per pill for all dosages. http://www.chemistrydaily.com/chemistry/Sildenafil Mode of action: Pharmacodynamics: Effects on Penile Erection: Sildenafil citrate is a selective inhibitor of phosphodiesterase-5 (PDE5) and was used for the treatment of the male erectile dysfunction (known as impotence). It is a wide spread condition that effects around 30 million patients in United States. Nitric oxide is released during sexual stimulation and permeates through corpus cavernosum membranes. Then, the enzyme guanylate cyclase is stimulated to enhance levels of cyclic guanosine monophosphate (cGMP) in the corpus cavernosum. cGMP has an effects on smooth muscle relaxation and increases blood flow lead to an erection of the penis. Level of PDE5 is high in the corpus cavernosum which hydrolyzes cGMP and leads to inactive GMP. Levels of cGMP in men with impotence are low and as a consequence PDE5 quickly hydrolyses these levels of cGMP. Now, the sildenafil acts by inhibiting the actions of PDE5 and increases the levels of cGMP which cause the erection. (6) figure involved Erection Nitric Oxide Guanylate Cyclase Sildenafil binds to PDE5 and blocks action GMP cGMP Effects on Visual Function: In patients taking sildenafil, it has been reported such visual abnormalities for example; increased blurred vision and perception of light. These effects usually happened with dose more that 100mg which is correlated to the weaker inhibition effects of sildenafil on PDE6 that regulates signal transduction pathways in the retinal receptors. (2) Cardiovascular Effects: Sidenafil has effects on blood pressures by producing transient reduction in systolic and diastolic at 1 hour after the dose. The clinical tests showed no observed effects on heart rate. Sildenafil effects are not age or dose dependent. (2) Clinical trials: The sildenafil was tested in vitro to study the inhibition of PDE5 in human blood platelets. The results showed the potency of sildenafil and it is a selective inhibitor of both c GMP PDEs. Also, a number of trials were carried on rabbit corpus cavernosum to examine the effect on the muscle. From the results, appear that sildenafil was potent in relaxing the corpus cavernosum. Furthermore, to evaluate smooth muscle relaxation, set of experiments were carried in rabbit isolated aortic rings. Sildenafil showed similar values in both denuded and endothelial intact aortic rings. (28) Side Effects from Clinical studies: Patients receiving Viagra showed similar adverse effects in all trials. Some studies showed more effects with increased dose. There were some adverse events reported when Viagra is taken in flexible dose for example; headache, rash, dizziness, diarrhea, urinary tract infection, flushing, dyspepsia and nasal congestion. http://www.rxlist.com/viagra-drug.htm Pharmacokinetics and Metabolism: The cytochrome P450 3A4 metabolizes sildenafil which changes to an active N-desmethyl metabolite that has the 50% activity of the drug for inhibiting PDE5. This metabolite has 40% plasma concentrations of sildenafil, therefore it possess 20% of the pharmacological effects of sildenafil. Terminal half-lives of sildenafil and its metabolite are 4 hours each. Sildenafil distributed into the tissues with a volume of 105 L and excreted in the feces as metabolites. In patients aged >65 years, plasma levels increased as well in patients suffered from hepatic impairment and renal impairment. (2) Viagra Plant: Pfizer Synthesis Facility, Ringaskiddy, Ireland Sildenafil citrate which is the active pharmaceutical ingredients for Viagra was manufactured by Pfizer at Ringaskiddy and the total output from Viagra sales was account for 15%. The facility covers 200 acres and composed of four production units with 500 people working there. OSP4 is the main plant at Ringaskiddy that increase production by 40% and started in 2001. Construction of the new synthetic plant (OSP4), a finished good building (FGB) and all other services were under responsibility of Project Management and Foster Wheeler. Plant started manufacturing in March 2001. Designing facility enable the OSP4 plant to produce primary bulk, batch pharmaceutical products at a reactor of 150,000 liters and six lines are at full scale. To increase service of OSP4, Pfizer was planning to build a third liquid waste incinerator. At the plant, the manufactured products are either bulk active or drug substances. For the bulk materials, they are sent in order to complete formulation and package for shipping. Production and plant facility: http://resources.schoolscience.co.uk/pfizer/viagra/viagch4pg2.html For all drugs, initially they are produced in small a mounts for the investigation and in vitro analysis. Then, quantities are increased if the carried tests are successful to meet the needs for clinical trials and patients. For the first time, production of one kg of Viagra requires a series of eleven reactions with 23 kg of reagents and 139 liters of organic wastes. All preparations are carried in a microwave designed especially for organic chemistry. For scaling up the process, it has to be more efficient and result in fewer wastes. Currently, in Viagra production only 1.5 kg of reagents are used and release just 10 liters of wastes. The company aim to minimize the waste to 6 L per kilogram produced. Now, every year the demand is 45 tones for good quality Viagra in compared to 1998 where the l kg production was enough for people demands in 10 minutes. To scale up reaction, all starting materials were available commercially and used without purification. Using a microwave oven ETHOS 1600, synthesis was performed. In standard Pyrex glassware, all reactions were carried out with a reflux condenser. The reactions were performed by a program which made up of temperature monitoring and holding steps. Purity of the final product was measured using thin-layer chromatography and molecular weight was recorded by electrospray ionization mass spectrometry. sealed vessels are used which controlled and monitored by computers to make the requir ed quantities of pure drug. Pipes are used to add the reagents into the vessel and the products are harvesting later on. Control panels are applied that allow the operator to make any required adjustments and monitoring the process. A microwave-transparent fluoroptic probe that inserted into the solutions was used to monitor the temperature of the stirred reactions mixture. To produce any pharmaceuticals, highest standards of hygiene are necessary and Laboratory should be clean and tidy. Misuse of Viagra in Asia: http://www.ergogenics.org/138.html (faked drug) According to World Health Organization (WHO), one of the most counterfeited drugs in Asia is Viagra which make a big business. Tourists in Thailand use fake Viagra which is bought over numerous pharmacies. Therefore serious health risks affected those tourists. Counterfeited medicines can impose the correct ingredients but fake package, or without active ingredients, wrong ingredients or with insufficient active ingredients. Fake Viagra made up of ingredients that enhance the bodys insulin production which can cause a danger drop in the concentrations of blood glucose. As a result lead to starving the energy of brain which in known as insulin shock syndrome. There is a widespread smuggling of fake and genuine Viagra in Thailand according to A Thai Food and Drug Administration (FDA). Unsurprisingly, Thailand is a centre for fake Viagra. Among young night-clubbers, Viagra is mixing with other party drug to increase the sexual desire. Viagra competitors: There were alternative medications prescribed for erectile dysfunction prior to the introduction of Viagra. Most of them are non-oral treatments. For example; the primary alternatives in the United States were vacuum constriction devices, penile injection therapy, penile prostheses, professional counseling and transurethral. Traditional remedies were used in other countries such as yohimbine. (4) Viagra Sales around the world: Firstly, after FDA granted approval of Viagra, it was sold in the United States. Nowadays more than fifty countries are selling Viagra in their pharmacies. On the U.S. market, one month after launch, the worth of sales was 400$ million which result from 300,000 Viagra prescriptions. Since then, 7$ per tablet was maintained by Pfizer. The average wholesale price is 8.75$ per pill in compare with other treatments such as; Caverject and Muse which priced at 20-30$ per pill. Furthermore, sales in most European countries began shortly in September 1998 after European Medicines Evaluation Agency (EMEA) granted European countries the registration for Viagra uses. In the United Kingdom, Sweden and republic of Ireland, the government Health System covers the purchases of Viagra for limited uses. Public awareness have been increased and focused on the safety issues in men taking Viagra and lead to limit the use of Viagra after reports over deaths and adverse effects that were sent to the FDA. U.S. and most other countries experienced prescription leveling off after information gained by people used the drug. Most of them were not actually suffer from erectile dysfunction. After drugs approval in the United States, Latin America launched the drug. Then, Viagra was available in a number of Asian countries, New Zealand, Australia and Canada. In 1999, Japan approved drugs uses after it accepted from other countries the clinical trials data for the first time. (4) Environmental Performance: In the medicinal route, there are a number of organic solvents included in the production of 1000 kg of drug substance and the volume of these solvents equal to 125,000 liters. These solvents are reduced to 13,500 liters in the commercial route. The solvents required in both routes are illustrated in figure 1. Organic wastes from medicinal route Organic wastes from commercial route For environmental assessment, the reduction of some solvents for example; chlorinated solvents and highly volatile solvents such as; methyl chloride, methanol, acetone and diethyl ether. Elimination of these solvents results in elimination of atmospheric emissions. T-butanol that has been used in the commercial route is completely water soluble and is difficult for reuse. In order to improve environmental performance, t-buanol is replaced by another solvent to facilitate recovery. The optimized process was developed in Ringaskiddy and will be used in the production plant which will give 4 l kg-1 of the final optimized solvent usage. (5) http://en.wikipedia.org/wiki/Atom_economy Atom economy is the efficiency of conversion all reactants in a chemical process in a way of all atoms involved and no atoms are wasted. All starting materials equal to generated process, this represent an important concept in green chemistry. Reaction mass efficiency is a measure for the effect of yield and an increase of used reagents. Between 1994 and 1997 where the new commercial route was introduced, there was an improvement in the reaction mass efficiency and chemical yields. In contrast, the atom economy remained constants over time. Comparisons of these parameters between 1994 and 1997 is shown in figure Fig. Atom economy, chemical yield and RME at 1994, 1997 and the future target in the sildenafil citrate process. The aqueous and organic wastes are actually measured and from modeling process the atmospheric emissions are estimated. There was a large reduction in the aqueous waste when the commercial route was introduced into the production. Moreover, upon introduction of the commercial route, again there was a noticeable reduction in the organic wastes between 1994 and 1997. Due to the impact of introducing solvent recovery operations and reuse in the manufacturing process, a further large reduction occurred after 1997. These decreasing reflect the importance of eliminating wastes and controlling route selection. For the vapor emissions, there have been smaller diminish in the released amount. In addition, it was found there was 35% decrease in the estimated energy used between 1994 and 1997. There are two reasons behind smaller reduction in the vapor emissions and the used energy; firstly, in order to maximize the yield, there is a significant level of solvents stripping performed in the comm ercial process. Secondary, the chemistry team actively managed and followed such parameters for instance; organic, aqueous wastes and yield. On the other hand, they calculated retrospectively the emissions and energy. (5) Figure shows the comparisons between these wastes at various times. The E-factor is the total kilos of wastes per kilogram of product. In commercial route of Viagra production, the E-factor is 6 kg kg-1 which is less than the industry standard of (25-100) (6) Low volumes of the complicated chemical products and the E-factor of the commercial route for Viagra production generate fewer wastes per year. For all of the environmental awareness taken by Pfizer for the sildenafil citrate process, UK Award was granted to this company in 2003. (2) Patents: According to the U.S. Patent and Trademark Office, patent for Viagra by Pfizer will expire on March 27, 2012. Then, a cheap generic version of the blockbuster erectile dysfunction drug will be sold by any drug company. This will allow more competition between Pfizers Viagra and the new generic versions and more options with cheaper prices for patients. Pfizer has three options to stay in the Viagras market. Firstly, it can market itself as the main company for selling Viagra, taking into account there are over 25 million men used its version and they donà ¢Ã¢â€š ¬Ã¢â€ž ¢t like to change. Secondary, it can apply for Viagra with FDA for OTC (over-the-counter). Finally, while producing an upgraded version of Viagra which will continue holding value of the patented product, it can license the original recipe to Viagra to other companies. http://www.accessrx.com/research/viagra-patent-expires.htm Alternative Routes to Sildenafil: There are more than 15 different routes have been reported in the chemical and patent literature to sildenafil. Pfizer examined two main alternatives during the development process either by synthesis sildenafil through the aldehyde 11 to produce dihydrosildenafil 12 then oxidize the product or by the halo derivatives for example 13 or 14. 52 % of sildenafil yielded from condensation between aldehyde and aminopyrazole to give dihydrosildenafil by adding an azeotropic distillation to remove the water by product. The yield can be increased to 95% as shown by some workers. (PATENT 22918) Aldehyde Amine Dihydrosildenafil Sildenafil Oxidation of dihydrosildenafil either by using sodium hydrogen sulphite (NaHSO3) or using small quantity of trifluoroacetic acid and Pd/C at high temperature generated a good yield of drug (patent WO 01-98303). Dihydrosildenafil Sildenafil Combination between a nucleophilic displacement reaction that uses ethanol as a solvent and a hindered alkoxide (KOBU) or ethoxide (EtOH) as a base and the cyclization reaction which uses a compound like halo derivatives is another potential synthesis for sildenafil. The combination reaction works for both cyclisation compounds, but by using a compound where (x= F) the yield from combination is 100%. The use of the chloro-series compound (x=cl) in the cyclisation reaction is better because of 2-chlorobenzoic acid is cheaper than 2-ethoxybenzoic acid. (Patent number EP 0994 115) Figure (13, 14, synthesis) Halo Derivatives X= Cl X= Fe, yield= 100% In the end, all of these alternative routes were put on hold due to the high efficiency of the commercial route and the time pressures of the development program. (6) (3) In the WO Patent (98284), amidine 10 or iminoether 11 can be used in order to build pyrimidine ring (sildenafil). By a Pinner reaction, the iminoether is made from the nitrile. Amidine is made by reaction of the nitrile with chloromethylaluminium amide which is synthesized from trimethyl aluminium (Me3Al) and ammonium chloride (NH4Cl) Nitrile Amidine Iminoether Sildenafil Intermediate 14 was prepared from reaction of the acid intermediate 13 with thionyl chloride (SOCl2) to give the lactone which then can be reacted with ammonia (NH3) and (EtOH) to produce the pyrazolopyrimidinone which is away to make sildenafil. Acid intermediate Lactone Sildenafil (Patent EP 1 002 798) sildenafil synthesis from intermediate (6), can be done by chlorosulphonate the intermediate 16 and before cyclisation the intermediate convert to the sulphonamide6. Sildenafil There are many patents activities in producing nonconvergent synthesis of sildinafil. Workers at the Torcan Company reduced Carbamate by (LiALH4) to sildenafil in ayield of 61%. ( Patent 2 235 642). Carbamate Sildenafil Also, sildenafil was synthesized from pyrazolopyrimidinone and the sulphamoyl chlorid (which is prepared by SO2Cl2 and N-methylpiperazine reaction) using Friedel-Craft reaction which requires ALCl3 by workers at the India Orchid company. (Patent EP 1 077 214) Pyrazolopyrimidine and sulphamoyl chloride Sildenafil Furthermore, workers in Cipla Company have synthesized sildenafil by double methylation of this intermediate by using formic acid and formaldehyde (CH2O) and (HCO2H) as the final step. (Patent WO Patent 01/ 19827) Sildenafil

Modern Times :: Free Essay Writer

Modern Times Boredom breeds blood and poison. In today’s society, it fails to surprise us that children continue to cling to the messages within music, television, and magazines. Such media portrayals tend to then set a model for how we develop our behavioral patterns. However, once a trend grows old or out of style, a strong sense of apathy results, if only for even a split second. In the long run, when such children feel out of place and their emotions run them rather than their minds, chaos results. We have seen several examples of this natural desire to rebel against authority in today’s world; take a look at Dylan Klebold and Eric Harris of Littleton, Colorado. The media definitely exists as our voice of reason when taking into account incidents such as this — for our entire lives, it is all we have known. The mindset of the nineteenth century Romanticists seems unbelievably similar to that of the youths in America. Both time periods ultimately ended up indirec tly encouraging one’s naturally hidden desire to revolt against the rules and conventions of society. Romanticism placed a major emphasis on reason through the arts. Literature, for instance, created the classic hero — a mysterious, melancholy figure who felt out of step with the world, thus yearning for freedom. Such writing — the media — determined and verified this approach and definition of life. In the nineteenth century, Lord Byron, Victor Huge, and Sir Walter Scott, among others, proved to be responsible for the promotion of such instincts toward rebellion. The arts during this time period certainly conveyed incredibly violent energy and emotion as well, thus calling for the defense of the rights of man. Since hypocrisy seemed to engulf humanity, a strong emphasis was placed on one’s imagination. Was the test then the same as now? Certainly! Both time periods utilized the power of the hero to survive death and despair; the creative spirit always seemed to prevail. Overall, everything then and now revolves around emotion and our natural ability to distinguish right from wrong. It only seems sane to allow one to make his or her own judgements based on his or her mistakes. Modern Times :: Free Essay Writer Modern Times Boredom breeds blood and poison. In today’s society, it fails to surprise us that children continue to cling to the messages within music, television, and magazines. Such media portrayals tend to then set a model for how we develop our behavioral patterns. However, once a trend grows old or out of style, a strong sense of apathy results, if only for even a split second. In the long run, when such children feel out of place and their emotions run them rather than their minds, chaos results. We have seen several examples of this natural desire to rebel against authority in today’s world; take a look at Dylan Klebold and Eric Harris of Littleton, Colorado. The media definitely exists as our voice of reason when taking into account incidents such as this — for our entire lives, it is all we have known. The mindset of the nineteenth century Romanticists seems unbelievably similar to that of the youths in America. Both time periods ultimately ended up indirec tly encouraging one’s naturally hidden desire to revolt against the rules and conventions of society. Romanticism placed a major emphasis on reason through the arts. Literature, for instance, created the classic hero — a mysterious, melancholy figure who felt out of step with the world, thus yearning for freedom. Such writing — the media — determined and verified this approach and definition of life. In the nineteenth century, Lord Byron, Victor Huge, and Sir Walter Scott, among others, proved to be responsible for the promotion of such instincts toward rebellion. The arts during this time period certainly conveyed incredibly violent energy and emotion as well, thus calling for the defense of the rights of man. Since hypocrisy seemed to engulf humanity, a strong emphasis was placed on one’s imagination. Was the test then the same as now? Certainly! Both time periods utilized the power of the hero to survive death and despair; the creative spirit always seemed to prevail. Overall, everything then and now revolves around emotion and our natural ability to distinguish right from wrong. It only seems sane to allow one to make his or her own judgements based on his or her mistakes.

Coffee Shop Essay

The global spread of coffee growing and drinking all started with a curious goat and that’s what legends say. 9th century Ethiopian goat herder Kaldi drank a concoction made from the beans after seeing his energetic goats eat them. The Sufi monks of Yemen in the 15th century were said to drink it as well. During the 17th century when coffee was introduced to Europe, the popularity of cafes followed the same pattern as most coffee houses around the world. It quickly became a venue for people to congregate, exchange views, write poems, plays, and political testaments, conduct business transactions, participate in cultural exchange and often relax with a good book. The popularity of coffee shop had served as a mailing address, because many people were regulars. When you want to go to exchange news, share ideas and get advice, you go to a coffee shop. It has been that way for quite some time. Coffee shops had been places of learning; of making business deals; scientific, literary, political, philosophical, and economic discussions; and even the typical gossip. At the beginning of the nineteenth century nearly all coffee exported on the world market was produced by European colonies. Two-thirds came from French colonies. But despite the fact that the following century would witness what Eric Hobsbawm called â€Å"The Age of Empire† and Lance Davis termed â€Å"high imperialism†, colonialism would cease being important in coffee production. (Though colonies certainly continued to be vital to the production of tea and sugar. ) This occurred precisely at the same time that coffee consumption rose vertiginously in most European colonial powers. Coffee was treated differently than sugar and rubber in the nineteenth century Age of Empire because its low technological demands meant that an independent country richly endowed with the factors of production, Brazil, could begin producing on an unprecedented scale. Cheap fertile land and slave labor allowed coffee prices to plummet after 1820 and remain low until the last quarter of the century creating supply-induced demand. Brazil’s exports jumped 75 fold between independence in 1822 and 1899. World consumption grew more than 15 fold in the nineteenth century. Consumers were not very price conscious because they were long buffered from recognizing the price. If they drank in cafes, they were unaware of the type of coffee they were drinking. As the price of one sort rose, cafe owners often blended in cheaper substitute grades rather than raise their price. he same seems to have been true for grocers. Rather than risk losing their clientele, they competed on blends, not on price. They also sought to keep prices constant. Price rises were often not passed on to the consumer. Instead, cheaper blends were used or grocers reduced their profit margin. Moreover, as coffee sipping became customary and even habit-forming, it was transformed into a necessity for many. As a result, coffee in the twentieth century became price and income inelastic. Thus we are presented with the irony that the international coffee market at the turn of the twentieth century, one of the world’s largest commodity markets, was relatively price inelastic (within in a reasonably large range) at both the production and the consumption end, though profit-driven commercial and industrial intermediaries were extremely conscious of price. In other words, it was quite imperfect. The Philippine Coffee Company (PCC) says the first coffee tree was introduced in Lipa, Batangas, in 1740 by a Spanish Franciscan monk and soon spread to neighboring towns of Ibaan, Lemery, San Jose, Taal, and Tanauan. â€Å"Batangas owed much of its wealth to the coffee plantations in these areas and Lipa eventually became the coffee capital of the Philippines. We are one of the few countries that produces the four varieties of commercially viable coffee: Arabica, Liberica (Barako), Excelsa, and Robusta. This is attributed to the country’s climate and soil ranging from the lowlands of southern Luzon to the mountain ranges of the Cordillera and Mindanao. â€Å"In 1880, the Philippines was the fourth largest exporter of coffee beans, and when the coffee rust hit Brazil, Africa, and Java, it became the only source of coffee beans worldwide,† PCC says. Our glory days as one of the world’s coffee centers lasted until 1889 when coffee rust hit the Philippine shores, coupled with an insect infestation. Production plunged to 1/6th its original amount. By then, Brazil had regained its position as the world’s leading producer of coffee. A few of the surviving coffee seedlings were transferred from Batangas to Cavite, where they flourished. Our ranking fell because many of the coffee growing areas – like rice fields and salt beds of Las Pinas – were eaten by housing and commercial developments. Less area was allotted to coffee because farmers had shifted to other cash crops. Today’s Coffee is one of the world’s most popular beverages. Some claim it is the most widely consumed liquid in the world aside from water. Coffee’s success as a beverage undoubtedly owes both to the caffeine it harbors and to its sensory pleasure. Coffee lovers come to associate the energizing lift of the caffeine with the richness and aroma of the beverage that delivers it. In our culture, bookstores are also seen as social, intellectual and downright hip. Many bookstores are a place of community where people gather and know one another and talk. The atmosphere in a bookstore typically invites customers to relax and browse the shelves. The concept of a bookstore and coffee house is a good combination that will perfectly gives the bookworm persons and a coffee lover the opportunity to purchase their favorite titles and discover new books while relaxing and enjoying a cup of coffee. The Company is then formed because of the said conceptualized idea and inspiration. COMPANY PROFILE The name of the company will be CTB that stands for COFFEE, TABLE, BOOK. The company’s name was originated from the idea of coffee table book which means a hardcover book that is intended to sit on a coffee table or similar surface in an area where guests sit and are entertained, thus inspiring conversation or alleviating boredom. They tend to be oversized and of heavy construction, since there is no pressing need for portability. The Company CTB will be a combination of piles of books ready for reading and a comfortable cafe that provides place for bookworms to sip coffee and talk with their friends while enjoying their books. It is a modern type of library and a much more public place for reading with a twist for having a cafe in it. It is a very interesting place for a person who wants to meet new people who are also interested in reading, studying and exploring new things and ideas through books. The cafe is really just an addition to the whole idea. It gives new impression to reading. Reading with a cup of coffee or tea with you is a lot better than reading without anything to drink or eat. It’s a higher level of coming into a public place to look for interesting books and a cafe with it. TAGLINE â€Å"Cool your coffee and bring it closer to your heart and mind. † Our tagline represents our business in the most promising way. We decided to state it as cool your coffee, â€Å"cool† meaning call your coffee. Cool because we want it to be mind-teasing and catchy so that customers will notice the line and think. Call your coffee and order it in the CTB shop to relax while reading your favorite novels and bring it closer to your heart and mind. Customers will definitely bring it closer to their heart because the coffee goes to the heart and down to the veins of an individual. The heart and the mind as we all know, is really Like Coffee, Table, Books shop, customers will hold our business close to their hearts and mind, remembering every moment they’ve had with us. Every learning they will earn with what they have read, we are assuring them that they will treasure everything we have shared with them forever. LOCATION The CTB store is located in 1199 unit 5 ground flr. Lemon Square Building, Edsa, Munoz Quezon City with the size of 102. 50 square meters. There are adequate parking space and have reasonably priced per square meter. Rental payments as well additional payment will be stated within the leasing terms including the registration of utilities and amenities. BUSINESS DESCRIPTION VISION To become the foremost Coffee shop in the local and international industry providing the best products and high quality experience. MISSION. To create a unique, comfortable and relaxing environment while enjoying the best hot and cold coffee drinks at an affordable price making it perfect. GOALS AND OBJECTIVES †¢ To increase the frequency of customers’ visitations. †¢ To maintain positive sales growth and increase market share. †¢ Increase brand awareness †¢ To open new branches of stores nationwide every year. †¢ To ensure that equipments used for cold and hot coffee drinks are well-maintained and in good condition. †¢ Develop new products and innovate services yearly. †¢ Develop an increase in sales while achieving a status quo state and decrease in marketing expenses. †¢ To create a cozy and relaxing ambiance. †¢ To give seminars and trainings to employees and retain their Standard Operating Procedures. †¢ To improve promotional activities and advertisements quarterly †¢ To listen and implement feedbacks, suggestions and opinions of customers for the improvement and betterment of the business. COMPANY’S FORM OF ORGANIZATION The company CTB is a sole proprietor type of business because the owner’s primary purpose is to generate profit. A sole proprietorship is a business owned by a single individual. This sole owner is responsible for the entire business and accepts complete responsibility for the business’s liabilities, as well as its income. Unlike other legal structures, the sole proprietorship requires less paperwork and is subject to few business restrictions and regulations. ? Characteristics of Sole Proprietor Management and Control A sole proprietorship is operated by a single individual; thus, the sole proprietor has exclusive management and control of the business. Personal Liability A sole proprietor is personally liable for all obligations and debts of the business. Thus, the business assets and personal assets of the sole proprietor are subject to the risks of the business. Moreover, in California, if the owner is married, the martial community property is at risk and subject to attachment by creditors. If the business is conducted under a name which does not show the owner’s surname or implies the existence of additional owners, the owner is required to file a fictitious name certificate and publish a notice in the newspapers. Capitalization There are no rules governing capitalization of a sole proprietorship. Continuity of Existence The sole proprietorship continues as long as the sole proprietor desires to operate the business and is legally competent. If the business owner is adjudged legally incompetent, becomes incapacitated, or dies, the sole proprietorship ceases to exist. An owner may sell the business as he or she chooses. Taxation A sole proprietor is taxed on business income and may deduct allowable business expenses on his or her personal income tax return. ? Advantages of Sole Proprietor Easy formation: The formation of sole proprietorship business is very easy and simple. No legal formalities are involved for setting up the business excepting a license or permission in certain cases. The entrepreneur with initiative and certain amount of capital can set up such form of business. Direct motivation: The entrepreneur owns all and risks all. The entire profit goes to his pocket. This motivates the proprietor to put his heart and soul in the business to earn more profit. Thus, the direct relationship between effort and reward motivates the entrepreneur to manage the business more efficiently and effectively. Better control: The entrepreneur takes all decisions affecting the business. He chalks out the plan and executes the same. His eyes are on everything and everyone. There is no scope for laxity. This results in better control of the business and ultimately leads to efficiency. Promptness in decision-making: When the decision is to be taken by one person, it is sure to be quick. Thus, the entrepreneur as sole proprietor can arrive at quick decisions concerning the business by which he can take the advantage of any better opportunities. Secrecy: Each and every aspect of the business is looked after by the proprietor and the business secrets are known to him only. He has no legal obligation to publish his accounts. Thus, the maintenance of adequate secrecy leaves no scope to his competitors to be aware of the business secrets. Flexibility in operations: The sole proprietorship business is undertaken on a small scale. If any change is required in business operations, it is easy and quick to bring the changes. Scope for personal touch: There is scope for personal relationship with the entrepreneur and customers in sole proprietorship business. Since the scale of operations is small and the employees work under his direct supervision, the proprietor maintains a harmonious relationship with the employees. Similarly, the proprietor can know the tastes, likes and dislikes of the customers because of his personal rapport with the customers. Inexpensive formation and management: The cost of formation of a sole proprietorship is the minimum because no cost is involved in its formation excepting the license fee in certain cases. The management of the business is also inexpensive as no specialists are normally appointed in various functional areas of the business which is the added advantages. Free from Government control: Sole proprietorship is the least regulated form of business. Regulated laws are almost negligible in its formation, day-to-day operation and dissolution. Easy dissolution: Like that of formation, the dissolution of the sole proprietorship is also very easy. Since the proprietor is the supreme authority and no regulations are applicable for closure of the business he can dissolve his business any time he likes. Socially desirable: New and small entrepreneurs can take up business on small- scale basis. There will be no scope for concentration of wealth in few hands. Sole proprietorship continues its operation in almost each and every area of business activity and caters to the need of the society. Further, it provides ample opportunities for large-scale self-employment for rural and less skilled personnel. Thus, it is socially desirable. PRODUCTS AND SERVICES CTB will offer its customers the best tasting coffee beverages in the area. This will be achieved by using high-quality ingredients and strictly following preparation guidelines. The store layout, menu listings and marketing activities will be focused on maximizing the sales of higher margin espresso drinks. Along with the espresso drinks, brewed coffee, as well as some refreshment beverages will be sold in the coffee shop. CTB will also offer its clients, cookies, muffins, sandwiches and bread. On the other hand, the store offerings will be supplemented by small range of books, magazine and other references that customers can read while drinking coffee. PRODUCTS: COFFEE AND ESPRESSO Regular Coffee Americano Cappucino Macchiato *Caramel & Hazenut Caffe Latte Caffe Mocha ICED COFFEE Iced Americano Iced Cappucino Iced Macchiato *Caramel & Hazelnut Iced Latte Iced Mocha Latte NON COFFEE HOT DRINKS Hot Chocolate Hot Vanilla NON COFFEE FROZEN DRINKS Chocolate Mocha Vanilla Cookies and Cream Hazelnut BAKED GOODIES Sandwiches and Breads Muffins Cookies Croissants Donuts PRODUCT RESEARCH AND DEVELOPMENT The Product Research and Development Plan of CTB will provide a clear framework of challenging targets for the consumer over the next years. Strategic view of the needs and opportunities to achieve outcomes that meet the expectations of industry will be the key to the success of this plan. Within the next two years, the company was expected to branch out in different areas of Metro Manila and other provinces. As seasons change, CTB will be offering products that will enhance sales and satisfy its customers’ desires. During summer months, CTB will subsidize lower hot beverage sales with frozen coffee drinks, as well as soft drinks, and other cold beverages. CTB will also have special beverages during holiday seasons. The CTB will carry a variety of quality products that will enable to provide full service delivery to espresso stands and coffee houses that will be offered 1 year after the store was established. The company’s underlying philosophy in selecting products is to choose lines that will bring consistent quality, competitive prices, and product satisfaction to our customers. TARGET MARKET CHARACTERICTICS |CHARACTERISTICS |PRIMARY |SECONDARY | |LOCATION |Nearby school/offices and establishments |Nearby residents of District 1 and 2 of Quezon | | | |City | |AGE |16-35 |36-59 | |GENDER |Male and Female |Male and Female | |OCCUPATION |Students/ Company employees |Entrepreneurs | |STATUS |Middle Class |Upper Class | |TYPE OF BUSINESS ESTABLISHMENT |Schools/ Company offices |Commercial Buildings and Banks | SURVEY QUESTIONS 1. Age_________ Gender _________ Occupation _________ 2. How often do you visit a coffee shop within a month? o 1-2 o 3-4 o 5-6 o 7-more 3. How many cups of coffee do you consume in a day? | | |1 cup per day | |2-3 cups per day | |Greater than 3 cups per day (How many? ) | | | | | |4. What kind of coffee do you usually buy/order? | |Regular coffee | |Espresso | |Latte | |Iced Coffee | |Other____ (specify) | | | |5. Which snacks do you regular purchase? | |Donut | |Muffin | |Cookies | |Sandwiches | |Cake slices | |Pastries | |Other________(specify) | | | | | |6. How much do you spend in each month in coffee shop? | | | |Maximum 1000 | |Minimum 100 | |Average 350 | |Sum 1,400 | | | |7. What is the reason why do you want to go to a coffee shop? | |To release stress | |To study/read | |Social gathering | |Drinking habit | |Others_______(specify) | MARKET SIZE AND TRENDS Coffee is the drink of choice for many people across the world which is the reason why coffee shops are so popular. People love coffee, so many small business people capitalize on this by opening up coffee shops. Some coffee shops provide Internet access so that people can use their laptops while they enjoy their coffee. This is especially helpful for busy students on the go. The coffee shop trend continues because there is a huge demand for it. If you took a road trip across America, you would find coffee shops on just about every corner. While the biggest and most well-known chain is Starbucks, you will also see many mom-and-pop coffee shops or small coffee shop stands. Even gas stations sell coffee to truckers and other travelers on the road. Brazil has by far the most coffee drinkers worldwide, so you will certainly notice that the coffee shop trends are very popular in Brazil. Some people even say that they can smell the aroma of coffee in the air. Coffee with no sugar or added creamers has no calories, and coffee shops have come up with the trend of offering many coffee drinks and treats that are low-fat. Our generation grew up thinking of coffee as a morning pick-me-up and after dinner drink for adults only. The 18-24 year old group has a different view of coffee, thanks to the coffee shop culture. Where older generations gathered at the local soda shop, these kids made the local coffee shop their afternoon hangout. Starbucks and other local chains improved their coffees with flavors, sugar and many creams. This makes their coffee more appealing to the younger crowd. As those kids graduate from high school and move on to college, they’re finding that their love of coffee moves along with them. MARKETING STRATEGY CTB’s marketing strategy will be focused at getting new customers, retaining the existing customers, getting customers to spend more and come back more often. Establishing a loyal customer base is of a paramount importance since such customer core will not only generate most of the sales but also will provide favorable referrals. †¢ PRODUCT LINE. | | | | | |COFFEE |NON COFFEE HOT DRINKS |NON COFFEE FROZEN DRINKS |FOOD | |Iced Coffee |Hot Chocolate |Chocolate |Sandwiches and Breads | |Latte |Hot Vanilla |Mocha |Muffins | |Frap | |Vanilla |Cookies | |Espresso | |Cookies and Cream |Croissants | | | |Hazelnut |Donuts | †¢ POSITIONING The company will be positioned as a brand providing high quality products at reasonable prices for busy, mobile people whose time is already at a premium, but desires refreshing beverages in a welcoming space that fosters a warm, comfortable and professional environment. †¢ DISTRIBUTION CHANNEL Distribution channels move products and services from businesses to consumers and to other businesses. Given the importance of distribution channels along with the limited resources generally available to small businesses it is particularly important for entrepreneurs to make a careful assessment of their channel alternatives, because an effective channel of distribution strategy is also a major contributing factor for the success of any business entity to be established. Raw materials will be purchased from the suppliers and then delivered to the house of the sole proprietor for storage. The ingredients needed for the production of the final product are made available at the food stall processed into a final product to be served to the customers. The proposed business can offer and acquire sales directly from the market because it has the advantage of having the direct contact with the consumer. †¢ ADVERTISING AND PROMOTIONS We would adopt the following promotion strategies: o Loyalty Cards. o Coffee Feedback Cards o Refills only half the price o Coffee tasting event promotion o Seasonal product promotion o Meal-Focused Promotions o Provide Complementary Services and Products o Print Advertisements in different designated locations o Social Networking (engage fans in twitter, Facebook, Youtube and other photo sharing sites. ) MANAGEMENT PLAN Background and primary responsibilities of the management team In any business, employees have important roles in an organization towards achieving the business’s goal. The management aspect of COFFEE,TABLE,BOOK or CTB is composed of proposed techniques and strategies that will be used for the improvement of its employees. These can be done through proper hiring and training of workers. Every employee have their specific duties and responsibilities in building up a business. There will be a designated work and section for each of them in a period of time. The shuffling of assigned tasks are expected for the employees’ versatility and for them to be an effective, efficient and knowledgeable about their jobs. With proper utilization of its resources, it would be sure that the company will yield its expected return of income. The success of this project lies on the efficient and effective use of human resources in the following functions of management such as planning, organizing, directing and controlling. The top management of the business shall carry out its responsibilities by governing its employees and being responsible in taking in to actions the policies of the company. Also, they will be in charge of monitoring and supervising the trainees and former employees as well. It is very substantial to know the capacity and capability of the people working inside the organization and their manner of interrelationship with other employees as well as with the management. A manager will look after the employees and will assure that every employee are working and striving for the business standards. Overall, every person shall work effectively and contribute skills in order to achieve success of the organization. CTB Coffee,Table,Book [pic] by: Busita, Lorica R. Dionco, Criselda Marie A. Dumencel, Roshell B. Reyes, Jenny Lyn M. Rivera, Juvia Katte M.

Small Boat Cooling System Operation and Maintenance

Small Boat Cooling System Operation and Maintenance There are two common engine cooling schemes in small vessels. Raw water cooling circulates seawater through the engine block directly, while closed loop cooling utilizes a heat exchanger to isolate the engine coolant from seawater which carries the excess heat out of a vessel. Both systems have similar components and operation. The more complex of the two systems is actually two simple cooling loops in series. The concepts are easy to understand and so are the fixes to common problems. Raw Water or Open Cooling We will follow the path of the water from the sea into the intake which is fitted with a valve called a seacock to close the opening if a coolant line fails. These connections are large and will put several hundred gallons per minute into your hull if they fail. The cooling water passes through a strainer which should be checked each day. Emptying this little basket of garbage is very important since it will impede the flow to the engine which could cause damage. Expensive damage. Next the seawater travels through a hard piped line or sometimes flexible hose to the cold side of the engine cooling system. Any soft lines should be secured with double band clamps on each connection, they should be checked very often for failure or wear. On its journey through the engine the cool sea water absorbs heat by passing through small channels cast into the engine components. These channels give plenty of surface area where heat can be absorbed but they do have drawbacks like clogging and freezing in cold weather. As the seawater exits it passes though a thermostat which can be a automotive spring type device or a sensor connected to a automatic gate valve. If the water is below the ideal temperature threshold for the engine cooling water by passes the engine until heat removal is required. A cold running engine is bad for the machinery and the efficiency of an engine. The cooling water and exhaust gasses are combined in a wet exhaust system where they exit the vessel. If exhaust is aerial then cooling water passes through another seacock to exit the hull. Closed Loop Cooling This type of cooling is very similar to raw water cooling except in place of an engine theres a heat exchanger. Basically a tube within a tube that transfers heat without allowing liquids to mix. The coolant circulates on the engine side while raw seawater circulates on the heat exchanger side. Other than this important point all operations are similar. Pros and Cons of Open and Closed Systems Open Pros: simple and well known, no chemicals, if hard piped the only maintenance is cleaning the strainer. Cons: Prone to clogging with debris, pure water allowed to freeze in engine passages will crack the engine block, in some environments the inside of the system can become home to mussels and barnacles. Closed Pros: Much less time to bring a engine to a stable operating temperature, less temperature fluctuation increases fuel and power efficiency, winterizing tasks and cold damage are minimized, if a clog appears it will be in the heat exchanger side which can be easily serviced; a clog in an engine passage requires disassembly excess heat can be used for space heating. Cons: Marine coolant is expensive and many systems have a high capacity, potential to leak coolant into the surrounding water, additional anodes must be placed and monitored for signs of corrosion. Whats the Best Marine Cooling System? The answer depends on you location and operations. Fouling and clogs are the biggest issue for most operators and local knowledge works best for these situations. If you must choose one type of system over another and everything else seems equal, then take a look at the anti-fouling paint used in your area. If it is meant to aggressively prohibit growth of marine life, then you should consider a closed system to reduce the risk of damage. How to Flush Your Work Boat Cooling System While there are a couple thousand large ships in the global merchant fleet, there are perhaps a couple hundred thousand smaller work boats. Operators of these boats are often also owners and to keep costs down some go without professional maintenance services. If you choose this approach it will save money, although it does increase the risk of damage due to human error. Working carefully and understanding some of the underlying concepts of you equipment will assure the job is done correctly while still saving money. Many of us have entered this profession through the world of small boats. Those long days spent at the marina washing recreational boats for extra spending money turned into more complex jobs. Soon, those little electrical and plumbing jobs earned a few dollars, and hopefully a good reputation. Then one day, while crammed under the helm station of a ship, the thought crosses your mind; how did I get here? Formal education  is available for these jobs and many excellent schools will give you a comprehensive understanding of the systems of any size vessel.

ACCT 712 Essays

ACCT 712 Essays ACCT 712 Essay ACCT 712 Essay ACCT 712 Final Exam 1. Net cash will be different from a companys net income because of the changes in working capital (inventories, receivables, etc. ) which is derived in the operating flows on a cash flow statement. By taking net income and making adjustments to reflect the changes, net cash flow from operating section will show how cash was generated. Another main reason is the translation process from accrual accounting to cash accounting because for example revenue reported on a accrual basis may not have been collected but on the cash flow statement and changes in cash is accounted for. For the operating section of the cash flow (CF) statement a positive sign will show high quality and identifies that the cash is flowing is available to pay operating expenses. For the investing section of the CF statement a negative sign will usually show investing of capital expenditures, investments, acquisitions. For a growing company a negative investing flow is preferred to show grow potential. Lastly, the financing section of the CF statement should show a positive to be evidence in the ability to pay debts or other flows. A growing company would show negative cash low due to the start up of taking out debt to finance capital within a growing company. Investing and financing sections for a growing company will likely show a negative due to the growth potential and start up of limited cash flows available. Sale proceeds from a sale of accounts receivable will result in a gain on sale affecting the balance sheet, income statement, CF statement. 2. Intrinsic value method is the difference between the market price and the preset strike price at any point in time. It represents the amount realized by the option holder, if exercised. Also known as the true value of a companys stock. Fair value method total compensation expense is computed based on the fair value of the options expected to vest on the date the options are granted to the employees. Estimation is done by using an option-pricing model such as the Black- Scholes to estimate fair value. From a investors perspective, the fair value method is preferred because of reporting more transparency to investors as well as restoring market confidence in financial reporting. This method requires expensing all stock options by allocation when the service is performed. In addition, by valuing at fair value, it appears consistent and comparable to the end user of a financial statement. From an companys perspective, the intrinsic value is favored over the fair value method because when employees are granted the stock options, it is reported as compensation expense. But due to the intrinsic value method, most employee stock plan option at the measurement date is zero because the option is set equal to the market price at the date that the options are granted. Thus, showing no compensation expense and only a foot note disclosure. In my opinion, I prefer the ntrinsic value method because accounting is based on present values that are realized not assumptions or estimates of values by using an option-pricing model. 3. arrangement Step2: Do the continuing cash flows result from a migration or a continuation of activities? No, the royalty agreement does not provide for a migration or a continuation of activities. The revenue-producing activities and cost generating activities of the component before the disposal transaction were the manufacturing and sale of medical devices. No continuance of those activities after the disposal ransaction; therefore, the cash flows associated with the royalty fee are indirect cash flows. Accordingly, Step 3, an evaluation of the significance of the continuing cash flows, is not necessary. Step 4: Is there significant continuing involvement in the operations of the disposed component? No ability to significantly influence is based on the insignificance of the royalty agreement to the overall operations of the disposed component. Also, the ongoing entity is involved in the operations of the disposed component is limited to the ability to receive Just a royalty for five years. Lastly, no rights by the agreement enable the ongoing entity to exert significant influence over the disposed component. Thus, the continuing cash flows are indirect cash flows and the ongoing entity will not have any significant continuing involvement in the operations of the disposed component, this will be classified as a discontinued operation. . FASB is looking to make changes to lease accounting that would affect almost every organization. Lessees would be required to recognize in their balance sheets an asset representing the right to use the leased property over the estimated lease erm and a liability to make estimated future lease payments for each lease under this proposed capital lease method. This would ultimately eliminate the accounting and reporting of leases classified as operating leases. This impact could face timing recognition issues for example study analysis of financial data reveals that the proposal would depress company profits, economic growth and financial stability because it does not accurately reflect the economics of the lease transaction. 5. The three motivations for earnings management: 1) Compensation compensation is the driving force in management especially alary bonuses, whether pay is linked to performance, or controlling operating results compensation is very important to be profitable in a large part to motivation manipulation. For example, a more high-powered compensation is necessary to incentivize effort when earnings management is possible. 2) Covenant violation- by violating covenants this can cause interest rate to increase. Managers that violated covenants can avoid default by making income- increasing accounts choices. Such actions may improve the firms bargaining positions in cases of renegotiations. As a result, this usually leads to higher cost of orrowing or new restrictive covenants. ) Provide window dressing for IPO This relates to market incentives to manage earnings when there is a connection between reported earnings and the companys market value. Managers can use accounting discretion to increase earnings in the periods affecting an initial public offerings or a seasoned equity offerings to build also decline following offerings. The difference between real earnings management and accounting earnings management is real earnings management involves discretionary spending, manipulation of p roduction, selling of assets, stock options, or repurchase stock. Accounting earnings management is the way real earnings is accounted for within classifications, for example discretionary accruals or management buyouts. Earnings management is not necessarily bad from the shareholders perspective because by allowing managers to manipulate earnings figures mangers can meet a pre-specified target. But abusive earnings management would be considered bad due to the excessive income smoothing. Different methods used by managers can be very complex and confusing, which makes it very difficult for shareholders to pick up on accounting frauds before they happen.

Academic English Essay Example | Topics and Well Written Essays - 1000 words - 2

Academic English - Essay Example The different areas of recognition that came from the child labor movement have proven that there are no circumstances in which child labor is an acceptable cause. Since it moves against the child’s natural physical and mental development, it is a detriment to the child to be forced to move into a labor situation and to not have the needs of a child that is growing in society. There are several companies that find it acceptable to use child labor, specifically because of the surrounding circumstances and economy. For most, this leads to a different level of reinforcement that provides the economy with more manufactured goods. More importantly, adults that aren’t able to work are able to allow their children to work under certain circumstances to support the family and the needs that are a part of the household. The main reason why child labor is continuously used is to help a family to move out of poverty and to better the circumstances in which the family is living in. More importantly, some countries have established roles with children that are based specifically on roles that the children should hold. Traditional ideals of the women’s role in society, implications of what the child is to do after they have gone through school and educational factors all influence the decision of the family to move a child into the labor force as opposed to helping them to go through the extra schooling that is required for the betterment of their cognitive development (Siddiqi, Patrinos, 2004). The several reasons behind child labor expand into the need for survival which is depicted by the family and those that are in the surrounding environment. In many countries, the concept of schooling and cognitive development is considered as secondary and isn’t as pertinent to the economic needs that are within the household. The traditional role of the household sees the aspect of child labor as one that is expected and which is a part of the upbringing of a child.

Evidenced Ba sed Practice and Research in Nursing Essay

Evidenced Ba sed Practice and Research in Nursing - Essay Example Mermel et al. (2009) recommends peripheral IV’s to be changed after every 72 hours at least to minimize the infection rate (p. 1-45). It has been established that thrombophlebitics and bacterial colonization of catheters are at high risk when catheters are in place for more than 72 hours. Peripherally inserted central catheter (PICC) is used instead of short peripheral catheter, when IV therapy will take more than six days (Mermel et al., 2009). If a bio-patch is present, seven days can pass before they are changed unless catheter-related infection occurs. The use of a central line insertion bundle reduces the risk of infection (Guerin et al., 2010). The Central line dressing should be changed every five to seven days if it has a bio-patch or as instructed or if the dressing becomes wet, loose or dirty; to minimize the probability of infection. Most patients in the ICU suffer from catheter-related bloodstream infections. These infections result in huge hospital bills, and patients stay longer in hospitals for treatment and some of the patients give in to infections and die. I would take advantage of evidenced based practice and research within my graduate role by demonstrating competency for central line dressing changes. Moreover, I would use this information as a guideline to help the patient get well without incurring extra costs on infection treatment that could be prevented by good handling of catheters. I would ensure this by reviewing the evidence and recommendations for central line maintenance. Being an educated graduate, I would educate all necessary staff on the prevention of intravascular catheter-related infections. K. (2009). Clinical practice guidelines for the diagnosis and management of intravascular catheter-related infection: 2009 Update by the Infectious Diseases Society of America. Clinical infectious diseases, 49(1),